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    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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    "concept": "oxurion:IncreaseDecreaseThroughTransactionsWithOwnersexcludingtransactionswithNCI",
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    "concept": "oxurion:IncreaseDecreaseThroughTransactionsWithOwnersexcludingtransactionswithNCI",
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    "concept": "oxurion:IncreaseDecreaseThroughTransactionsWithOwnersexcludingtransactionswithNCI",
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    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
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    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
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    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
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    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
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    "concept": "ifrs-full:Equity",
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    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2024-01-01T00:00:00",
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2024-01-01T00:00:00",
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2024-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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   "decimals": -3,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2024-01-01T00:00:00",
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300VWY8KVDFKLDM59",
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    "unit": "iso4217:EUR"
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   "value": "-13186000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2024-01-01T00:00:00",
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  "fact-478": {
   "value": "<div class=\"c w2 h0 gs1a\"><div class=\"t m0 x2 h4 y5bf ff1 fs2 fc2 sc2 ls1 ws0\">5.5<span class=\"ff3 sc1\"> <span class=\"_ _2c\"> </span></span>To<span class=\"_ _2\"></span>elichtingen bij d<span class=\"_ _2\"></span>e geconsolideer<span class=\"_ _2\"></span>de jaarrekeni<span class=\"_ _2\"></span>ng </div><div class=\"t m0 x2 h3 y5c0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y5c1 ff1 fs1 fc5 sc1 ls1 ws0\">5.5.1 Versl<span class=\"_ _4\"></span>aggevende en<span class=\"_ _4\"></span>titeit </div><div class=\"t m0 x2 h3 y5c2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5c3 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>een <span class=\"_ _6\"> </span>Naamloz<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>Belgisch<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>recht <span class=\"_ _6\"> </span>met <span class=\"_ _b\"> </span>maatschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>zetel <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>Gaston </div><div class=\"t m0 x2 h3 y5c4 ff2 fs1 fc1 sc1 ls1 ws0\">Geenslaan <span class=\"_ _2\"></span>1, <span class=\"_ _9\"></span>B<span class=\"_ _2\"></span>-3001 <span class=\"_ _2\"></span>Leuven. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>twee <span class=\"_ _9\"></span>dochteronde<span class=\"_ _4\"></span>rnemingen, <span class=\"_ _2\"></span>ThromboGenics, <span class=\"_ _9\"></span>Inc.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5c5 ff2 fs1 fc1 sc1 ls1 ws0\">(volledige eigendom) en <span class=\"_ _9\"></span>Oncurio<span class=\"_ _4\"></span>us <span class=\"_ _2\"></span>(volledige <span class=\"_ _2\"></span>eigendom). Oxurion, <span class=\"_ _2\"></span>ThromboGenics<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>Inc. <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Oncurious <span class=\"_ _2\"></span>zijn<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5c6 ff2 fs1 fc1 sc1 ls1 ws0\">biofarmaceu<span class=\"_ _4\"></span>tische b<span class=\"_ _4\"></span>edrijven <span class=\"_ _4\"></span>die zich rich<span class=\"_ _4\"></span>ten op <span class=\"_ _4\"></span>de ontwi<span class=\"_ _4\"></span>kkeling van <span class=\"_ _4\"></span>therapie\u00ebn <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e volgende g<span class=\"_ _4\"></span>enerati<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y214 ff2 fs1 fc1 sc1 ls1 ws0\">om  het <span class=\"_ _b\"> </span>gezichtsv<span class=\"_ _4\"></span>ermogen  van  pati\u00ebnten  met <span class=\"_ _b\"> </span>netvlies<span class=\"_ _4\"></span>aandoening<span class=\"_ _4\"></span>en,  waaronder  Geografische  Atrofie </div><div class=\"t m0 x2 h5 y215 ff2 fs1 fc1 sc1 ls9 ws0\">(\"<span class=\"ff5 ls3b\">GA</span><span class=\"ls1\">\"), <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>belangrijks<span class=\"_ _4\"></span>te <span class=\"_ _e\"></span>oorzaak <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>gezichtsve<span class=\"_ _4\"></span>rlies <span class=\"_ _e\"> </span>bij <span class=\"_ _a\"></span>ouderen <span class=\"_ _a\"></span>wereldwijd, <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>verbeteren <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>beter <span class=\"_ _a\"></span>te </span></div><div class=\"t m0 x2 h3 y216 ff2 fs1 fc1 sc1 ls1 ws0\">behouden. D<span class=\"_ _4\"></span>e onderzoeks- e<span class=\"_ _4\"></span>n ontwikkelings<span class=\"_ _4\"></span>faciliteiten <span class=\"_ _4\"></span>van de Gro<span class=\"_ _4\"></span>ep bevinden zich i<span class=\"_ _4\"></span>n Belgi\u00eb. </div><div class=\"t m0 x2 h3 y217 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y218 ff2 fs1 fc1 sc1 ls1 ws0\">De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening van Oxu<span class=\"_ _4\"></span>rion, afgeslo<span class=\"_ _4\"></span>ten op 3<span class=\"_ _4\"></span>1 december 20<span class=\"_ _4\"></span>23, omvat de hele <span class=\"_ _4\"></span>Groep. </div><div class=\"t m0 x2 h3 y219 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y21a ff2 fs1 fc1 sc1 ls1 ws0\">Deze  geconsolideerde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>jaarr<span class=\"_ _4\"></span>ekening  werd <span class=\"_ _b\"> </span>goedge<span class=\"_ _4\"></span>keurd  door  de <span class=\"_ _b\"> </span>Raad  van  Be<span class=\"_ _2\"></span>stuu<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>op <span class=\"_ _b\"> </span><span class=\"ls3\">12</span>  april  2<span class=\"_ _2\"></span>024<span class=\"lsf\">. </span></div><div class=\"t m0 x2 h3 y21b ff2 fs1 fc1 sc1 ls1 ws0\">Eventuele <span class=\"_ _b\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>dit <span class=\"_ _6\"> </span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _b\"> </span>verslag <span class=\"_ _b\"> </span>kunnen <span class=\"_ _b\"> </span>doorgevoer<span class=\"_ _4\"></span>d <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>tot <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Algem<span class=\"_ _4\"></span>ene </div><div class=\"t m0 x2 h3 y21c ff2 fs1 fc1 sc1 ls1 ws0\">Vergadering <span class=\"_ _4\"></span>van <span class=\"ls3\">16</span> mei <span class=\"_ _4\"></span>2024. </div><div class=\"t m0 x2 h3 yc1 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y5c7 ff1 fs1 fc5 sc1 ls1 ws0\">5.5.2 Toepass<span class=\"_ _4\"></span>ing van nie<span class=\"_ _4\"></span>uwe en herzi<span class=\"_ _4\"></span>ene standaar<span class=\"_ _4\"></span>den en inter<span class=\"_ _4\"></span>pretaties </div><div class=\"t m0 x2 h3 y5c8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y97 ff1 fs1 fc1 sc3 ls1 ws0\">Nieuwe en her<span class=\"_ _4\"></span>ziene standaa<span class=\"_ _4\"></span>rden en interpr<span class=\"_ _4\"></span>etaties toeg<span class=\"_ _4\"></span>epast door de Gro<span class=\"_ _4\"></span>ep </div><div class=\"t m0 x2 h3 y5c9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5ca ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _6\"> </span>Groep <span class=\"_ _b\"> </span>heeft <span class=\"_ _b\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>2023 <span class=\"_ _b\"> </span>alle <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>herziene <span class=\"_ _b\"> </span>standaarden <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>interpre<span class=\"_ _4\"></span>taties <span class=\"_ _6\"> </span>toegepast <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>zijn </div><div class=\"t m0 x2 h5 y5cb ff2 fs1 fc1 sc1 ls1 ws0\">uitgevaardigd <span class=\"_ _8\"> </span>door <span class=\"_ _8\"> </span>de  In<span class=\"_ _4\"></span>ternational <span class=\"_ _8\"> </span><span class=\"ff4\">Accounting <span class=\"_ _8\"> </span>Standards <span class=\"_ _8\"> </span>Board <span class=\"_ _8\"> </span>(\u201c<span class=\"ff5\">I<span class=\"_ _2\"></span>ASB</span>\u201d) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>het  IFRS <span class=\"_ _8\"> </span>Interpreta<span class=\"_ _4\"></span>tions </span></div><div class=\"t m0 x2 h5 y5cc ff4 fs1 fc1 sc1 ls1 ws0\">Committee (\u201c<span class=\"ff5\">IFRS<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IC<span class=\"ff4\">\u201d) van de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>die zijn goedgekeu<span class=\"_ _4\"></span>rd <span class=\"_ _2\"></span>door de Europese Unie en van <span class=\"_ _2\"></span>kracht zijn voor </span></span></div><div class=\"t m0 x2 h3 y5cd ff2 fs1 fc1 sc1 ls1 ws0\">het boekjaar dat startte op 1 januari <span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"lsf\">. </span>De Groep heeft geen nieuwe IFRS-richtlij<span class=\"_ _4\"></span>nen toegepast die nog </div><div class=\"t m0 x2 h3 y5ce ff2 fs1 fc1 sc1 ls1 ws0\">niet van krach<span class=\"_ _4\"></span>t waren op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. </div><div class=\"t m0 x2 h3 y5cf ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5d0 ff2 fs1 fc1 sc1 ls1 ws0\">De vol<span class=\"_ _4\"></span>gende <span class=\"_ _4\"></span>nieuwe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>her<span class=\"_ _4\"></span>ziene s<span class=\"_ _4\"></span>tandaarden <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>interpre<span class=\"_ _4\"></span>taties, <span class=\"_ _4\"></span>uitgevaardi<span class=\"_ _4\"></span>gd do<span class=\"_ _4\"></span>or h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IASB <span class=\"_ _4\"></span>en h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>IC, </div><div class=\"t m0 x2 h3 y5d1 ff2 fs1 fc1 sc1 ls1 ws0\">zijn van toep<span class=\"_ _4\"></span>assing op het b<span class=\"_ _4\"></span>oekjaar: </div><div class=\"t m0 x2 h3 y5d2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m5 x11 h14 y5d3 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y5d4 ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y5d4 ff2 fs1 fc1 sc1 ls1 ws0\">IFRS 17 Verze<span class=\"_ _2\"></span>keringsco<span class=\"_ _2\"></span>ntract<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span> </div><div class=\"t m5 x11 h14 y5d5 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y21e ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y21e ff2 fs1 fc1 sc1 ls1 ws0\">Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>Verzekerin<span class=\"_ _2\"></span>gscontracte<span class=\"_ _2\"></span>n: <span class=\"_ _b\"> </span>initi\u00eble <span class=\"_ _b\"> </span>toep<span class=\"_ _2\"></span>assing <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>IFRS <span class=\"_ _b\"> </span>9<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span><span class=\"ff4\">\u2013</span> </div><div class=\"t m7 x12 h3 y5d6 ff2 fs1 fc1 sc1 ls1 ws0\">Vergelijkende <span class=\"_ _2\"></span>info <span class=\"_ _2\"></span> </div><div class=\"t m5 x11 h14 y5d7 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y5d8 ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y5d8 ff2 fs1 fc1 sc1 ls1 ws0\">Aanpassin<span class=\"_ _2\"></span>gen aan <span class=\"_ _4\"></span>IAS 1 <span class=\"_ _4\"></span>Prese<span class=\"_ _2\"></span>ntatie van de <span class=\"_ _4\"></span>Jaarreke<span class=\"_ _2\"></span>ning en IFRS <span class=\"_ _4\"></span>Practice Statement 2: Toelichting van </div><div class=\"t m7 x12 h3 y5d9 ff2 fs1 fc1 sc1 ls1 ws0\">grondslagen <span class=\"_ _2\"></span>voor fina<span class=\"_ _2\"></span>nci\u00eble v<span class=\"_ _2\"></span>erslaggevin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span> </div><div class=\"t m5 x11 h14 y5da ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y19d ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y19d ff2 fs1 fc1 sc1 ls1 ws0\">Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>IA<span class=\"_ _2\"></span>S <span class=\"_ _9\"></span>8 <span class=\"_ _9\"></span>Gron<span class=\"_ _2\"></span>dslagen <span class=\"_ _9\"></span>vo<span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>v<span class=\"_ _2\"></span>ersla<span class=\"_ _2\"></span>ggeving, <span class=\"_ _9\"></span>schat<span class=\"_ _2\"></span>tingswijzi<span class=\"_ _2\"></span>gingen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _2\"></span>outen: </div><div class=\"t m7 x12 h3 yd5 ff2 fs1 fc1 sc1 ls1 ws0\">Definitie van<span class=\"_ _2\"></span> schatt<span class=\"_ _2\"></span>ingen  </div><div class=\"t m5 x11 h14 y26 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y4de ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y4de ff2 fs1 fc1 sc1 ls1 ws0\">Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>IAS <span class=\"_ _8\"> </span>12 <span class=\"_ _8\"> </span>Winstbe<span class=\"_ _2\"></span>lastingen: <span class=\"_ _8\"> </span>Uit<span class=\"_ _2\"></span>gestelde<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>belastingen<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>en </div><div class=\"t m7 x12 h3 y5db ff2 fs1 fc1 sc1 ls1 ws0\">passiva die <span class=\"_ _2\"></span>voortvloeie<span class=\"_ _2\"></span>n uit \u00e9<span class=\"_ _2\"></span>\u00e9n enkele tr<span class=\"_ _2\"></span>ansactie <span class=\"_ _2\"></span> </div><div class=\"t m5 x11 h14 ya8 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"_ _3b\"> </span></div><div class=\"t m6 x14 h15 y5dc ff9 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m7 x12 h3 y5dc ff2 fs1 fc1 sc1 ls1 ws0\">Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>IAS <span class=\"_ _16\"> </span>12 <span class=\"_ _19\"> </span>Win<span class=\"_ _2\"></span>stbelast<span class=\"_ _2\"></span>ingen: <span class=\"_ _19\"> </span>Internat<span class=\"_ _2\"></span>ionale <span class=\"_ _19\"> </span>belast<span class=\"_ _2\"></span>inghervor<span class=\"_ _2\"></span>ming <span class=\"_ _1f\"> </span><span class=\"ff4\">\u2013<span class=\"_ _2\"></span></span> <span class=\"_ _16\"> </span>P<span class=\"_ _2\"></span>illar <span class=\"_ _16\"> </span>Tw<span class=\"_ _2\"></span>o </div><div class=\"t m7 x12 h3 y5dd ff2 fs1 fc1 sc1 ls1 ws0\">Modelregels <span class=\"_ _3\"></span>(onm<span class=\"_ _2\"></span>iddellijk <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>epasbaar <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>toelicht<span class=\"_ _2\"></span>ingen <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>ver<span class=\"_ _2\"></span>eist <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>boekjaren <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ja<span class=\"_ _2\"></span>nuari </div><div class=\"t m7 x12 h3 y1a3 ff2 fs1 fc1 sc1 ls1 ws0\">2023)  </div><div class=\"t m0 x2 h3 y1a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5de ff2 fs1 fc1 sc1 ls1 ws0\">De toepassing van dez<span class=\"_ _4\"></span>e nieuwe en herzien<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>standaa<span class=\"_ _4\"></span>rden heeft niet geleid<span class=\"_ _4\"></span> tot belangrijke wijzigingen<span class=\"_ _4\"></span> in de </div><div class=\"t m0 x2 h3 y5df ff2 fs1 fc1 sc1 ls1 ws0\">boekhoudprinci<span class=\"_ _4\"></span>pes van de <span class=\"_ _4\"></span>Groep. </div><div class=\"t m0 x2 h3 y5e0 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>Standaarden<span class=\"_ _4\"></span> en interpretati<span class=\"_ _4\"></span>es uitgevaardig<span class=\"_ _4\"></span>d maar nog ni<span class=\"_ _4\"></span>et van kracht<span class=\"_ _4\"></span> voor het huidig<span class=\"_ _4\"></span>e boekjaar De  Groep<span class=\"_ _4\"></span>  heef<span class=\"_ _4\"></span>t  ervoor <span class=\"_ _8\"> </span>gekozen  om <span class=\"_ _8\"> </span>de  volg<span class=\"_ _4\"></span>ende  nie<span class=\"_ _4\"></span>uwe  en <span class=\"_ _8\"> </span>herziene  standa<span class=\"_ _4\"></span>arden <span class=\"_ _8\"> </span>en  interpre<span class=\"_ _4\"></span>taties, uitgevaardigd door de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>IC <span class=\"_ _2\"></span>maar nog niet <span class=\"_ _2\"></span>verplicht van <span class=\"_ _2\"></span>toepassing voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verslagperiod<span class=\"_ _4\"></span>es eindigend op 31 <span class=\"_ _2\"></span>decemb<span class=\"_ _4\"></span>er 2<span class=\"_ _2\"></span>023 en/of <span class=\"_ _2\"></span>op 31 <span class=\"_ _2\"></span>decemb<span class=\"_ _4\"></span>er 2023 <span class=\"_ _2\"></span>nog niet <span class=\"_ _2\"></span>bekrach<span class=\"_ _4\"></span>tigd door <span class=\"_ _2\"></span>de Europese Unie (EU), nie<span class=\"_ _4\"></span>t vervroegd to<span class=\"_ _4\"></span>e te passen: \u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 1 Presentatie v<span class=\"_ _2\"></span>an de Jaa<span class=\"_ _2\"></span>rrekening: classificatie van v<span class=\"_ _2\"></span>erplichtingen als ko<span class=\"_ _2\"></span>rtlopend </span></span>of langlopend en Lan<span class=\"_ _2\"></span>glopende Verplichting<span class=\"_ _2\"></span>en met Convenan<span class=\"_ _2\"></span>ten (toepasbaar <span class=\"_ _2\"></span>voor boekjaren vanaf 1 januari 2024, maar no<span class=\"_ _2\"></span>g niet goedgekeurd binnen d<span class=\"_ _2\"></span>e Europes<span class=\"_ _2\"></span>e Unie) <span class=\"_ _2\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IFRS 16: Leaseovereenkomsten : L<span class=\"_ _2\"></span>easeve<span class=\"_ _2\"></span>rplichting in een Sale and<span class=\"_ _2\"></span> Leaseback </span></span>(toepasbaar v<span class=\"_ _2\"></span>oor boekjaren vanaf 1 ja<span class=\"_ _2\"></span>nuari 2024) <span class=\"_ _2\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 7 Het Kasstro<span class=\"_ _2\"></span>omoverzicht en IFRS 7 Fin<span class=\"_ _2\"></span>anci\u00eble Instrumenten: <span class=\"_ _2\"></span>Toelichtingen: </span></span>Financieringsregelingen voo<span class=\"_ _2\"></span>r Leveranciers (toepas<span class=\"_ _2\"></span>baar voor <span class=\"_ _2\"></span>boekjaren vanaf 1 <span class=\"_ _2\"></span>januari 2024 maar nog niet goedgekeurd b<span class=\"_ _2\"></span>innen de Europese Unie) <span class=\"_ _2\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 21 De gevolgen van<span class=\"_ _2\"></span> wisselkoerswijzigin<span class=\"_ _2\"></span>gen: Gebrek aan inwiss<span class=\"_ _2\"></span>elbaarheid </span></span>(toepasbaar v<span class=\"_ _2\"></span>oor boekjaren vanaf 1 ja<span class=\"_ _2\"></span>nuari 2025 maar nog n<span class=\"_ _2\"></span>iet goedgekeurd bin<span class=\"_ _2\"></span>nen de Europese Unie)  Geen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>herziene <span class=\"_ _2\"></span>standaard<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>inte<span class=\"_ _4\"></span>rpretaties die <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>kracht zijn <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>periodes <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>1 januari <span class=\"ls6\">202</span>3 aan<span class=\"_ _4\"></span>vangen <span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>zijn uitg<span class=\"_ _4\"></span>evaardigd <span class=\"_ _4\"></span>door d<span class=\"_ _4\"></span>e IASB en <span class=\"_ _4\"></span>het IF<span class=\"_ _4\"></span>RS IC, m<span class=\"_ _4\"></span>aar nog<span class=\"_ _4\"></span> niet van <span class=\"_ _4\"></span>kracht <span class=\"_ _4\"></span>zijn op <span class=\"_ _e\"> </span>31 <span class=\"_ _8\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2023<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en/of <span class=\"_ _e\"> </span>nog <span class=\"_ _8\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>EU <span class=\"_ _8\"> </span>bekrach<span class=\"_ _4\"></span>tigd <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _8\"> </span><span class=\"ls6\">202</span>3, <span class=\"_ _e\"> </span>zullen <span class=\"_ _8\"> </span>naar<span class=\"_ _4\"></span> verwachting<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijke <span class=\"_ _4\"></span>invloed <span class=\"_ _4\"></span>hebben o<span class=\"_ _4\"></span>p de <span class=\"_ _4\"></span>huidig<span class=\"_ _4\"></span>e o<span class=\"_ _4\"></span>f toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>jaarrekenin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>op voorzienbar<span class=\"_ _4\"></span>e toekomstig<span class=\"_ _4\"></span>e transacties.<span class=\"_ _4\"></span> <div class=\"c w2 h0 gs1e\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.5.3 Gehant<span class=\"_ _4\"></span>eerde grond<span class=\"_ _4\"></span>slagen bij het<span class=\"_ _4\"></span> opstellen va<span class=\"_ _4\"></span>n de jaa<span class=\"_ _4\"></span>rrekening </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>voornaamste <span class=\"_ _9\"></span>grondsla<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>bij <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>opst<span class=\"_ _4\"></span>ellen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>deze <span class=\"_ _9\"></span>geconsolideerde <span class=\"_ _9\"></span>jaarrek<span class=\"_ _4\"></span>ening <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>hieronder </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">uiteengezet.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 ye7 ff2 fs1 fc1 sc1 ls32 ws0\">A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">OVEREENSTEMMIN<span class=\"_ _4\"></span>GSVERKL<span class=\"_ _4\"></span>ARING </span></span></div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">Deze <span class=\"_ _a\"></span>geconsolidee<span class=\"_ _4\"></span>rde <span class=\"_ _a\"></span>jaarrekening <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>opgesteld <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>overeenstemming <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>International <span class=\"_ _a\"></span>Financia<span class=\"_ _4\"></span>l </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">Reporting <span class=\"_ _9\"></span>Standards<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>(IFRS), <span class=\"_ _9\"></span>zoals <span class=\"_ _9\"></span>uitgevaardigd <span class=\"_ _2\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>International <span class=\"_ _9\"></span>Accoun<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>Standards <span class=\"_ _9\"></span>Board <span class=\"_ _9\"></span>(IASB)<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h5 yeb ff4 fs1 fc1 sc1 ls1 ws0\">en aangenomen door de Europese Unie (hierna \u201c<span class=\"ff5\">IFRS</span><span class=\"ls3c\">\u201d <span class=\"_ _2\"></span></span><span class=\"ff2\">genoemd). De <span class=\"_ _2\"></span>gecons<span class=\"_ _4\"></span>olideerde jaarrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">voorgesteld in<span class=\"_ _4\"></span> duizenden eu<span class=\"_ _4\"></span>ro met ui<span class=\"_ _4\"></span>tzonderingen van b<span class=\"_ _4\"></span>edragen pe<span class=\"_ _4\"></span>r aandeel die<span class=\"_ _4\"></span> in euro zijn. </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y114 ff2 fs1 fc1 sc1 ls33 ws0\">B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CONTINU\u00cfTEIT <span class=\"ff4\">\u2013</span> O<span class=\"_ _4\"></span>NZEKERHEID VA<span class=\"_ _4\"></span>N MATERIEEL<span class=\"_ _4\"></span> BELANG </span></span></div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bedraagt<span class=\"_ _4\"></span> 1,7 miljoen euro en is niet voldoende<span class=\"_ _4\"></span> om de activiteiten<span class=\"_ _4\"></span> van </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financi<span class=\"_ _4\"></span>eringsbronnen<span class=\"_ _4\"></span>) <span class=\"_ _9\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd wordt <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>ongeveer <span class=\"_ _2\"></span>4,9 </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>indien een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>verslag. </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">beschikbaar <span class=\"_ _4\"></span>was. </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de </div><div class=\"t m0 x2 h5 y127 ff4 fs1 fc1 sc1 ls1 ws0\">\u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span></div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h5 y129 ff2 fs1 fc1 sc1 ls1 ws0\">onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de Tranch<span class=\"_ _4\"></span>e. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span></div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over </div><div class=\"t m0 x2 h3 y135 ff2 fs1 fc1 sc1 ls1 ws0\">een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y136 ff2 fs1 fc1 sc1 ls1 ws0\">euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y137 ff2 fs1 fc1 sc1 ls1 ws0\">gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. </div><div class=\"t m0 x2 h3 y1a7 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1a8 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen </div><div class=\"t m0 x2 h3 y1a9 ff2 fs1 fc1 sc1 ls1 ws0\">uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1aa ff2 fs1 fc1 sc1 ls1 ws0\">bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1ab ff2 fs1 fc1 sc1 ls1 ws0\">maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1ac ff2 fs1 fc1 sc1 ls1 ws0\">Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. </div></div>Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en. <div class=\"c w2 h0 gs22\"><div class=\"t m0 x2c h3 ye2 ff2 fs1 fc1 sc1 ls35 ws0\">C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">G<span class=\"_ _2\"></span>RONDSLA<span class=\"_ _4\"></span>GEN VOOR CONS<span class=\"_ _4\"></span>OLIDATIE </span></span></div><div class=\"t m0 x2 h7 ye3 ff1 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y224 ff1 fs1 fc1 sc3 ls1 ws0\">Dochterondern<span class=\"_ _4\"></span>emingen </div><div class=\"t m0 x2 h3 y225 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y226 ff2 fs1 fc1 sc1 ls1 ws0\">De geconsolidee<span class=\"_ _4\"></span>rde jaarrekeni<span class=\"_ _4\"></span>ng omvat alle entiteiten waarove<span class=\"_ _4\"></span>r de Groep zeggensch<span class=\"_ _4\"></span>ap heeft. Er is sprake </div><div class=\"t m0 x2 h3 y227 ff2 fs1 fc1 sc1 ls1 ws0\">van zeggenschap<span class=\"_ _4\"></span> wanneer Oxurion rech<span class=\"_ _4\"></span>tstreeks of onrec<span class=\"_ _4\"></span>htstreeks de mogelij<span class=\"_ _4\"></span>kheid heef<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>om de bet<span class=\"_ _4\"></span>rokken </div><div class=\"t m0 x2 h3 y228 ff2 fs1 fc1 sc1 ls1 ws0\">activiteiten<span class=\"_ _4\"></span> te <span class=\"_ _4\"></span>sturen <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>een aa<span class=\"_ _4\"></span>nzienlijke<span class=\"_ _4\"></span> invloed <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op h<span class=\"_ _4\"></span>et rendem<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e entit<span class=\"_ _4\"></span>eit, blootg<span class=\"_ _4\"></span>esteld is<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5f2 ff2 fs1 fc1 sc1 ls1 ws0\">aan of <span class=\"_ _4\"></span>rechten heef<span class=\"_ _4\"></span>t op vari<span class=\"_ _4\"></span>abele rendem<span class=\"_ _4\"></span>enten en <span class=\"_ _4\"></span>de mo<span class=\"_ _4\"></span>gelijkheid hee<span class=\"_ _4\"></span>ft om mac<span class=\"_ _4\"></span>ht uit t<span class=\"_ _4\"></span>e oefenen <span class=\"_ _4\"></span>over d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y3b8 ff2 fs1 fc1 sc1 ls1 ws0\">entiteit <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>rendemen<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inves<span class=\"_ _4\"></span>teerders t<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>be\u00efnvloeden. <span class=\"_ _9\"></span>De <span class=\"_ _2\"></span>zeggenschap wordt <span class=\"_ _9\"></span>veronders<span class=\"_ _4\"></span>teld <span class=\"_ _2\"></span>te </div><div class=\"t m0 x2 h3 y426 ff2 fs1 fc1 sc1 ls1 ws0\">bestaan <span class=\"_ _4\"></span>wanneer<span class=\"_ _4\"></span> Oxurio<span class=\"_ _4\"></span>n, <span class=\"_ _4\"></span>rechtstreeks<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> onr<span class=\"_ _4\"></span>echtstreek<span class=\"_ _4\"></span>s, een <span class=\"_ _4\"></span>par<span class=\"_ _4\"></span>ticipatie <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>van mee<span class=\"_ _4\"></span>r dan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>helft<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y5f3 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _3\"></span>stemrechten <span class=\"_ _3\"></span>verbonden <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>kapitaal. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>bestaan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>effect <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>mogeli<span class=\"_ _4\"></span>jke <span class=\"_ _a\"></span>stemrech<span class=\"_ _4\"></span>ten, <span class=\"_ _3\"></span>die </div><div class=\"t m0 x2 h3 y5f4 ff2 fs1 fc1 sc1 ls1 ws0\">momenteel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenbaar <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>converteerbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>zij<span class=\"_ _2\"></span>n, <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>overwogen <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beoo<span class=\"_ _4\"></span>rdeling <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>een<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5f5 ff2 fs1 fc1 sc1 ls1 ws0\">andere <span class=\"_ _9\"></span>entiteit <span class=\"_ _9\"></span>controleert. <span class=\"_ _9\"></span>Door <span class=\"_ _9\"></span>toepassing <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>deze <span class=\"_ _9\"></span>standaard <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>doch<span class=\"_ _4\"></span>teronderneming<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van </div><div class=\"t m0 x2 h3 y3dc ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion, <span class=\"_ _3\"></span>Thrombo<span class=\"_ _4\"></span>Genics, <span class=\"_ _3\"></span>Inc. <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Oncurious<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>NV, <span class=\"_ _a\"></span>bescho<span class=\"_ _4\"></span>uwd <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>entiteiten <span class=\"_ _3\"></span>waaro<span class=\"_ _4\"></span>ver <span class=\"_ _3\"></span>zeggenschap <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y40e ff2 fs1 fc1 sc1 ls1 ws0\">uitgeoefend <span class=\"_ _4\"></span>en zijn ze geco<span class=\"_ _4\"></span>nsolideerd.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5f6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5f7 ff2 fs1 fc1 sc1 ls1 ws0\">Dochteronde<span class=\"_ _4\"></span>rnemingen <span class=\"_ _b\"> </span>worden  volledig <span class=\"_ _b\"> </span>geconsolidee<span class=\"_ _4\"></span>rd <span class=\"_ _b\"> </span>vanaf <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>datum <span class=\"_ _b\"> </span>waarop  de <span class=\"_ _6\"> </span>controle <span class=\"_ _b\"> </span>wordt </div><div class=\"t m0 x2 h3 y5f8 ff2 fs1 fc1 sc1 ls1 ws0\">overgedragen<span class=\"_ _4\"></span> aan de Groep.<span class=\"_ _4\"></span> Ze worden g<span class=\"_ _4\"></span>edeconsolidee<span class=\"_ _4\"></span>rd vanaf d<span class=\"_ _4\"></span>e datum waarop d<span class=\"_ _4\"></span>e controle<span class=\"_ _4\"></span> ophoudt t<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y5f9 ff2 fs1 fc1 sc1 ls1 ws0\">bestaan. <span class=\"_ _5\"></span>Een <span class=\"_ _4\"></span>wijziging <span class=\"_ _5\"></span>in h<span class=\"_ _4\"></span>et <span class=\"_ _5\"></span>eigendomsbelang <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>doc<span class=\"_ _4\"></span>hteronderneming,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zonder <span class=\"_ _5\"></span>wijziging <span class=\"_ _5\"></span>in de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>controle,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y33e ff2 fs1 fc1 sc1 ls1 ws0\">wordt <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>als<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> eigen<span class=\"_ _4\"></span>vermogenst<span class=\"_ _4\"></span>ransactie. <span class=\"_ _4\"></span>Kasstr<span class=\"_ _4\"></span>omen <span class=\"_ _4\"></span>uit t<span class=\"_ _4\"></span>ransacties <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verban<span class=\"_ _4\"></span>d me<span class=\"_ _4\"></span>t wij<span class=\"_ _4\"></span>zigingen <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5fa ff2 fs1 fc1 sc1 ls1 ws0\">eigendom <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>leiden <span class=\"_ _24\"> </span>tot <span class=\"_ _24\"> </span>een <span class=\"_ _24\"> </span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>van <span class=\"_ _24\"> </span>zeggenschap, <span class=\"_ _24\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>geclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _24\"> </span>als </div><div class=\"t m0 x2 h3 y5fb ff2 fs1 fc1 sc1 ls1 ws0\">financieringsac<span class=\"_ _4\"></span>tiviteiten.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5fc ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5fd ff2 fs1 fc1 sc1 ls1 ws0\">Intra-groep <span class=\"_ _1b\"> </span>transacties, <span class=\"_ _11\"> </span>saldi <span class=\"_ _1b\"> </span>en <span class=\"_ _20\"> </span>niet-gerealisee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>winsten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>verliezen <span class=\"_ _11\"> </span>op <span class=\"_ _11\"> </span>transacties <span class=\"_ _1b\"> </span>tussen </div><div class=\"t m0 x2 h3 y5fe ff2 fs1 fc1 sc1 ls1 ws0\">vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Groep <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>ge\u00eblimineerd <span class=\"_ _16\"> </span>bij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>opstellen <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>geconsolide<span class=\"_ _4\"></span>erde </div><div class=\"t m0 x2 h3 y5ff ff2 fs1 fc1 sc1 ls1 ws0\">jaarrekening. <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>niet-gere<span class=\"_ _4\"></span>aliseerde <span class=\"_ _f\"> </span>verliezen <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>dezelfde <span class=\"_ _f\"> </span>wijze <span class=\"_ _17\"> </span>ge\u00eblimineerd <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>niet-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y600 ff2 fs1 fc1 sc1 ls1 ws0\">gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>winsten, <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>enzij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>transacti<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>duidt <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>bijzonder <span class=\"_ _e\"> </span>waardevermin<span class=\"_ _4\"></span>deringsverlies <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y601 ff2 fs1 fc1 sc1 ls1 ws0\">overgedragen <span class=\"_ _9\"></span>activa. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>principes<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>dochteronderneming<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>waar <span class=\"_ _3\"></span>nodi<span class=\"_ _4\"></span>g </div><div class=\"t m0 x2 h3 y39e ff2 fs1 fc1 sc1 ls1 ws0\">aangepast om co<span class=\"_ _4\"></span>nsisten<span class=\"_ _4\"></span>t te zijn met de princip<span class=\"_ _4\"></span>es die aan<span class=\"_ _4\"></span>genomen werd<span class=\"_ _4\"></span>en door de G<span class=\"_ _4\"></span>roep.</div><div class=\"t m0 x2 h3 y3a0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y3a2 ff2 fs1 fc1 sc1 ls36 ws0\">D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span></div><div class=\"t m0 x2 h3 y3a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y602 ff2 fs1 fc1 sc1 ls1 ws0\">Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een </div><div class=\"t m0 x2 h3 y603 ff2 fs1 fc1 sc1 ls1 ws0\">overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y604 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor </div><div class=\"t m0 x2 h3 y605 ff2 fs1 fc1 sc1 ls1 ws0\">elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y606 ff2 fs1 fc1 sc1 ls1 ws0\">partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y607 ff2 fs1 fc1 sc1 ls1 ws0\">actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze </div><div class=\"t m0 x2 h3 y608 ff2 fs1 fc1 sc1 ls1 ws0\">worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en </div><div class=\"t m0 x2 h3 y4f3 ff2 fs1 fc1 sc1 ls1 ws0\">voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en </div><div class=\"t m0 x2 h3 y609 ff2 fs1 fc1 sc1 ls1 ws0\">(voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van </div><div class=\"t m0 x2 h3 y60a ff2 fs1 fc1 sc1 ls1 ws0\">de overnam<span class=\"_ _4\"></span>e. </div><div class=\"t m0 x2 h3 y60b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y60c ff2 fs1 fc1 sc1 ls1 ws0\">Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de </div><div class=\"t m0 x2 h3 y60d ff2 fs1 fc1 sc1 ls1 ws0\">betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y60e ff2 fs1 fc1 sc1 ls1 ws0\">aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y60f ff2 fs1 fc1 sc1 ls1 ws0\">de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y4fc ff2 fs1 fc1 sc1 ls1 ws0\">opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft </div><div class=\"t m0 x2 h3 y610 ff2 fs1 fc1 sc1 ls1 ws0\">ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen </div><div class=\"t m0 x2 h3 y611 ff2 fs1 fc1 sc1 ls1 ws0\">op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y612 ff2 fs1 fc1 sc1 ls1 ws0\">waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y613 ff2 fs1 fc1 sc1 ls1 ws0\">de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y614 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y615 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs24\"><div class=\"t m0 x2c h3 ye2 ff2 fs1 fc1 sc1 ls37 ws0\">E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">OMREKENING V<span class=\"_ _4\"></span>AN VREEMD<span class=\"_ _4\"></span>E VALUTA </span></span></div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y224 ff1 fs1 fc1 sc3 ls1 ws0\">Functionele va<span class=\"_ _4\"></span>luta en prese<span class=\"_ _4\"></span>ntatievaluta </div><div class=\"t m0 x2 h3 y225 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y226 ff2 fs1 fc1 sc1 ls1 ws0\">De geconsoli<span class=\"_ _4\"></span>deerde jaarreke<span class=\"_ _4\"></span>ning wordt voorg<span class=\"_ _4\"></span>esteld in duizenden <span class=\"_ _4\"></span>euro, de functionele val<span class=\"_ _4\"></span>uta van Oxurion<span class=\"_ _4\"></span>. </div><div class=\"t m0 x2 h3 y227 ff2 fs1 fc1 sc1 ls1 ws0\">Alle <span class=\"_ _2\"></span>vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>binne<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>hanteren de <span class=\"_ _2\"></span>euro als <span class=\"_ _2\"></span>functionele valuta, <span class=\"_ _2\"></span>behalve <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaa<span class=\"_ _4\"></span>nse </div><div class=\"t m0 x2 h3 y228 ff2 fs1 fc1 sc1 ls1 ws0\">dochterondern<span class=\"_ _4\"></span>eming die<span class=\"_ _4\"></span> de Amerikaans<span class=\"_ _4\"></span>e dollar (USD)<span class=\"_ _4\"></span> gebruikt als func<span class=\"_ _4\"></span>tionele valu<span class=\"_ _4\"></span>ta. </div><div class=\"t m0 x2 h3 y5f2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y554 ff1 fs1 fc1 sc3 ls1 ws0\">Transacties en<span class=\"_ _4\"></span> balansen in vr<span class=\"_ _4\"></span>eemde valuta </div><div class=\"t m0 x2 h3 y8e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y22b ff2 fs1 fc1 sc1 ls1 ws0\">Transacties <span class=\"_ _6\"> </span>uitgedrukt<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>andere <span class=\"_ _7\"> </span>munten <span class=\"_ _6\"> </span>dan <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>functionele <span class=\"_ _6\"> </span>munt, <span class=\"_ _7\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>de </div><div class=\"t m0 x2 h3 y22c ff2 fs1 fc1 sc1 ls1 ws0\">wisselkoers<span class=\"_ _4\"></span>en die <span class=\"_ _5\"></span>van krach<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>zijn o<span class=\"_ _4\"></span>p de<span class=\"_ _4\"></span> tran<span class=\"_ _4\"></span>sactiedatum<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>Op elke<span class=\"_ _4\"></span> ba<span class=\"_ _4\"></span>lansdatum <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de mone<span class=\"_ _4\"></span>taire <span class=\"_ _4\"></span>activa </div><div class=\"t m0 x2 h3 y22d ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _2\"></span>passiva, <span class=\"_ _2\"></span>uitgedruk<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vreemde <span class=\"_ _2\"></span>valuta, <span class=\"_ _2\"></span>omgerekend naar <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>functionele valuta <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wisselkoersen </div><div class=\"t m0 x2 h3 y22e ff2 fs1 fc1 sc1 ls1 ws0\">die van krach<span class=\"_ _4\"></span>t zijn op de bal<span class=\"_ _4\"></span>ansdatum. <span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y22f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y230 ff2 fs1 fc1 sc1 ls1 ws0\">Niet-monetair<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verplichtingen <span class=\"_ _3\"></span>die <span class=\"_ _e\"> </span>door <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>entiteiten <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>historisch<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y231 ff2 fs1 fc1 sc1 ls1 ws0\">kostprijs <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>vreemde <span class=\"_ _3\"></span>valu<span class=\"_ _4\"></span>ta <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>gewaa<span class=\"_ _4\"></span>rdeerd, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>omgerekend <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wisselkoers <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de </div><div class=\"t m0 x2 h3 y232 ff2 fs1 fc1 sc1 ls1 ws0\">datum van de<span class=\"_ _4\"></span> eerste transac<span class=\"_ _4\"></span>ties.  </div><div class=\"t m0 x2 h3 y233 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y234 ff2 fs1 fc1 sc1 ls1 ws0\">Winsten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>verliezen <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>gevolg <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>omrekening <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _6\"> </span>en </div><div class=\"t m0 x2 h3 y235 ff2 fs1 fc1 sc1 ls1 ws0\">verliesrekening<span class=\"_ _4\"></span> voor d<span class=\"_ _4\"></span>e periode. </div><div class=\"t m0 x2 h3 y236 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y616 ff1 fs1 fc1 sc3 ls1 ws0\">Buitenlandse ac<span class=\"_ _4\"></span>tiviteiten </div><div class=\"t m0 x2 h3 y617 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y618 ff2 fs1 fc1 sc1 ls1 ws0\">Bij <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>consolidatie <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>activa <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _4\"></span>met <span class=\"_ _5\"></span>inbegrip <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>goodwi<span class=\"_ _4\"></span>ll <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>cons<span class=\"_ _4\"></span>olidatie <span class=\"_ _5\"></span>ontstane <span class=\"_ _5\"></span>re\u00eble-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y619 ff2 fs1 fc1 sc1 ls1 ws0\">waardecorr<span class=\"_ _4\"></span>ecties <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>buitenlandse<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>activitei<span class=\"_ _4\"></span>ten <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>omgerekend <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>wisselkoers<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>die </div><div class=\"t m0 x2 h3 y61a ff2 fs1 fc1 sc1 ls1 ws0\">van kracht zijn op d<span class=\"_ _4\"></span>e balansda<span class=\"_ _4\"></span>tum. Baten en lasten wo<span class=\"_ _4\"></span>rden omg<span class=\"_ _4\"></span>erekend tegen de g<span class=\"_ _4\"></span>emiddelde wis<span class=\"_ _4\"></span>selkoers </div><div class=\"t m0 x2 h3 y477 ff2 fs1 fc1 sc1 ls1 ws0\">voor <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>periode.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>wisselkoers<span class=\"_ _4\"></span>verschillen zijn, <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>geclass<span class=\"_ _4\"></span>ificeerd <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>vermogen </div><div class=\"t m0 x2 h3 y61b ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _6\"> </span>overgedragen <span class=\"_ _6\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>omrekenings<span class=\"_ _4\"></span>reserve <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Groep. <span class=\"_ _6\"> </span>Deze <span class=\"_ _6\"> </span>omrekeningsversch<span class=\"_ _4\"></span>illen <span class=\"_ _6\"> </span>w<span class=\"_ _2\"></span>orden </div><div class=\"t m0 x2 h3 y61c ff2 fs1 fc1 sc1 ls1 ws0\">opgenomen in<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en in de p<span class=\"_ _4\"></span>eriode waarin de<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>teit wordt afgeslo<span class=\"_ _4\"></span>ten. </div><div class=\"t m0 x2 h3 y61d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y61e ff2 fs1 fc1 sc1 ls1e ws0\">F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">OPNAME VAN O<span class=\"_ _4\"></span>PBRENGST<span class=\"_ _4\"></span>EN </span></span></div><div class=\"t m0 x2 h3 y61f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y620 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>opgenomen <span class=\"_ _e\"> </span>opbrengsten <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _8\"> </span>hebben <span class=\"_ _8\"> </span>betr<span class=\"_ _4\"></span>ekking <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>verkoop <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>JETREA\u00ae-flacons <span class=\"_ _8\"> </span>aan </div><div class=\"t m0 x2 h3 y3d0 ff4 fs1 fc1 sc1 ls1 ws0\">distributeu<span class=\"_ _4\"></span>rs, <span class=\"_ _a\"></span>royalty\u2019s <span class=\"_ _e\"> </span>betaal<span class=\"_ _4\"></span>d <span class=\"_ _e\"> </span>door <span class=\"_ _e\"></span>licenti<span class=\"_ _4\"></span>ehouders <span class=\"_ _a\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>verkoop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>JETREA\u00ae<span class=\"ff2\">-flacons, <span class=\"_ _a\"></span>occasionele </span></div><div class=\"t m0 x2 h3 y621 ff2 fs1 fc1 sc1 ls1 ws0\">voorschot- en <span class=\"_ _2\"></span>mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>licentie- <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>samenwerk<span class=\"_ _4\"></span>ingscontracten (zoals </div><div class=\"t m0 x2 h3 y622 ff4 fs1 fc1 sc1 ls1 ws0\">voor de doorbe<span class=\"_ _4\"></span>rekening va<span class=\"_ _4\"></span>n gemaak<span class=\"_ _4\"></span>te servicekos<span class=\"_ _4\"></span>ten) en royal<span class=\"_ _4\"></span>ty\u2019s.<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y623 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h5a y624 ffa fs1 fc1 sc1 ls1 ws0\">JETREA\u00ae verkop<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y625 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y1b9 ff1 fs1 fc1 sc3 ls1 ws0\">Prestatieverpli<span class=\"_ _4\"></span>chtingen </div><div class=\"t m0 x2 h3 y626 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y627 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _4\"></span>stelde <span class=\"_ _4\"></span>vast <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>contrac<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>voo<span class=\"_ _4\"></span>r de <span class=\"_ _4\"></span>verkoo<span class=\"_ _4\"></span>p van<span class=\"_ _4\"></span> JET<span class=\"_ _4\"></span>REA\u00ae-producten <span class=\"_ _4\"></span>slech<span class=\"_ _4\"></span>ts \u00e9<span class=\"_ _4\"></span>\u00e9n </div><div class=\"t m0 x2 h3 y628 ff2 fs1 fc1 sc1 ls1 ws0\">prestatiev<span class=\"_ _4\"></span>erplichting om<span class=\"_ _4\"></span>vatten, nameli<span class=\"_ _4\"></span>jk de levering <span class=\"_ _4\"></span>van goeder<span class=\"_ _4\"></span>en aan de klan<span class=\"_ _4\"></span>ten. </div><div class=\"t m0 x2 h3 y629 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y137 ff1 fs1 fc1 sc3 ls1 ws0\">Tijdschema voor <span class=\"_ _4\"></span>de opname<span class=\"_ _4\"></span> van opbr<span class=\"_ _4\"></span>engsten </div><div class=\"t m0 x2 h3 y62a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y62b ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _5\"></span>boekt <span class=\"_ _5\"></span>opbrengsten <span class=\"_ _5\"></span>bij <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>levering<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>goederen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>klant, <span class=\"_ _5\"></span>aangezien <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>klan<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>mom<span class=\"_ _4\"></span>ent </div><div class=\"t m0 x2 h3 y62c ff2 fs1 fc1 sc1 ls1 ws0\">controle krijg<span class=\"_ _4\"></span>t over de go<span class=\"_ _4\"></span>ederen. </div><div class=\"t m0 x2 h3 y62d ff12 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span><span class=\"ff2\"> </span></div></div>Transactieprijs <span class=\"ffc\">\u2013<span class=\"_ _4\"></span><span class=\"ff1\"> variabele ve<span class=\"_ _4\"></span>rgoeding </span></span>De <span class=\"_ _2\"></span>verkoopprijzen worden <span class=\"_ _2\"></span>gewoonlijk <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>vastgelegd. <span class=\"_ _2\"></span>Sommige <span class=\"_ _2\"></span>contracten <span class=\"_ _2\"></span>voorzien <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>in een <span class=\"_ _a\"></span>recht <span class=\"_ _e\"> </span>van <span class=\"_ _a\"></span>teruggave <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>kortingen. <span class=\"_ _e\"></span>De <span class=\"_ _a\"></span>variabele <span class=\"_ _a\"></span>vergoeding <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>geschat <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>aanvang <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>het contract <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>wordt b<span class=\"_ _4\"></span>eperkt <span class=\"_ _4\"></span>tot het<span class=\"_ _4\"></span> zeer <span class=\"_ _4\"></span>waarschijnl<span class=\"_ _4\"></span>ijk is d<span class=\"_ _4\"></span>at een<span class=\"_ _4\"></span> signific<span class=\"_ _4\"></span>ante omme<span class=\"_ _4\"></span>keer in <span class=\"_ _4\"></span>de g<span class=\"_ _4\"></span>ecumulee<span class=\"_ _4\"></span>rde opbrengsten <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaats<span class=\"_ _4\"></span>vinden <span class=\"_ _3\"></span>wann<span class=\"_ _4\"></span>eer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>daarm<span class=\"_ _4\"></span>ee <span class=\"_ _3\"></span>samenha<span class=\"_ _4\"></span>ngende <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>variabele<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>vervolgens <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>weggenomen. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>verkoopprijzen <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>vastgelegd <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>contract. <span class=\"_ _9\"></span>Sommige<span class=\"_ _4\"></span> contracten g<span class=\"_ _4\"></span>even klanten<span class=\"_ _4\"></span> echter rech<span class=\"_ _4\"></span>t op teruggave <span class=\"_ _4\"></span>en kortingen. Oxurion <span class=\"_ _3\"></span>accep<span class=\"_ _4\"></span>teert <span class=\"_ _9\"></span>terugzending<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _3\"></span>aantal <span class=\"_ _9\"></span>gevallen. <span class=\"_ _3\"></span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>moeten <span class=\"_ _9\"></span>evenwel <span class=\"_ _3\"></span>door <span class=\"_ _9\"></span>Oxurion worden <span class=\"_ _b\"> </span>goedgekeurd <span class=\"_ _b\"> </span>vooraleer <span class=\"_ _b\"> </span>ze <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>distribut<span class=\"_ _4\"></span>eurs <span class=\"_ _6\"> </span>kunnen <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>verwerkt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men opbrengsten  zijn  het  bedrag  dat <span class=\"_ _b\"> </span>aan  de  vervulde  prestatieverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _b\"> </span>wordt  toegerekend<span class=\"_ _4\"></span>,  rekening houdend <span class=\"_ _4\"></span>met e<span class=\"_ _4\"></span>en va<span class=\"_ _4\"></span>riabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> (inclusie<span class=\"_ _4\"></span>f ve<span class=\"_ _4\"></span>rwachte t<span class=\"_ _4\"></span>erugzendingen<span class=\"_ _4\"></span>). He<span class=\"_ _4\"></span>t ge<span class=\"_ _4\"></span>schatte b<span class=\"_ _4\"></span>edrag van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e variabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>alleen o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>transactieprijs <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>zover <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeer <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>is da<span class=\"_ _4\"></span>t er <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>significante <span class=\"_ _3\"></span>omm<span class=\"_ _4\"></span>ekeer <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaatsvind<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>gecumuleerde <span class=\"_ _3\"></span>opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>gescha<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>op basis van historisch<span class=\"_ _4\"></span>e ervaring en de specifieke voor<span class=\"_ _4\"></span>waarden van de individuele over<span class=\"_ _4\"></span>eenkomsten. Er word<span class=\"_ _4\"></span>t een <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>geboekt <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>verwachte <span class=\"_ _2\"></span>terugzendinge<span class=\"_ _4\"></span>n, <span class=\"_ _9\"></span>kortingen, <span class=\"_ _9\"></span>hand<span class=\"_ _4\"></span>elskortingen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>kortingen voor contant, <span class=\"_ _4\"></span>terugstorting<span class=\"_ _4\"></span>en of <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>terugbe<span class=\"_ _4\"></span>talingen di<span class=\"_ _4\"></span>e rechts<span class=\"_ _4\"></span>treeks o<span class=\"_ _4\"></span>f onrechts<span class=\"_ _4\"></span>treek<span class=\"_ _4\"></span>s aan kl<span class=\"_ _4\"></span>anten <span class=\"_ _4\"></span>worden gedaan m<span class=\"_ _4\"></span>et bet<span class=\"_ _4\"></span>rekking to<span class=\"_ _4\"></span>t verkop<span class=\"_ _4\"></span>en tot he<span class=\"_ _4\"></span>t einde <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e versla<span class=\"_ _4\"></span>gperiode. <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>past <span class=\"_ _4\"></span>de method<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>de verwachte <span class=\"_ _4\"></span>waarde toe om<span class=\"_ _4\"></span> de voorziening<span class=\"_ _4\"></span> voor te<span class=\"_ _4\"></span>rugzendingen en d<span class=\"_ _4\"></span>e bijhorende <span class=\"_ _4\"></span>activa te waard<span class=\"_ _4\"></span>eren. Oxurion  biedt  zijn  kl<span class=\"_ _4\"></span>anten  geen  garan<span class=\"_ _4\"></span>ties,  <span class=\"ff4\">klantenbind<span class=\"_ _4\"></span>ingsprogramma\u2019s<span class=\"_ _4\"></span>  of  belangrijke  finan<span class=\"_ _4\"></span>cieringen<span class=\"_ _4\"></span>. </span>Oxurion <span class=\"_ _a\"></span>ontving <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>niet-contant<span class=\"_ _4\"></span>e <span class=\"_ _e\"></span>vergoedingen.<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>Aan <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>klantenc<span class=\"_ _4\"></span>ontracten <span class=\"_ _a\"></span>zijn <span class=\"_ _e\"></span>geen<span class=\"_ _4\"></span> kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>evenmin <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>er <span class=\"_ _8\"> </span>kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitvoering<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>klan<span class=\"_ _4\"></span>tencontracten.<span class=\"_ _4\"></span> Co<span class=\"ls1\">ntractsaldi<span class=\"_ _4\"></span>  worden <span class=\"_ _b\"> </span>daar<span class=\"_ _4\"></span>om  alleen <span class=\"_ _b\"> </span>gebo<span class=\"_ _4\"></span>ekt  ten <span class=\"_ _b\"> </span>belope  van  de  vorderingen  en <span class=\"_ _b\"> </span>de  verplichting<span class=\"_ _4\"></span>  tot </span>terugbetalin<span class=\"_ _4\"></span>g (voorziening<span class=\"_ _4\"></span> voor terugz<span class=\"_ _4\"></span>endingen). Royalty-inkomst<span class=\"_ _4\"></span>en uit JETRE<span class=\"_ _4\"></span>A\u00ae verkopen In <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _9\"></span>distributeu<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>royalty\u2019s <span class=\"_ _2\"></span>gegenereerd <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>licentieovereenko<span class=\"_ _4\"></span>msten op <span class=\"_ _5\"></span>basis <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>verkoo<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>JETREA\u00ae <span class=\"_ _5\"></span>producten <span class=\"_ _5\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>licentiehouder<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>eindkla<span class=\"_ _4\"></span>nten. <span class=\"_ _5\"></span>Zoals <span class=\"_ _5\"></span>hierboven uiteengezet<span class=\"_ _4\"></span> worden de opbrengsten uit de verkoop van goederen geboe<span class=\"_ _4\"></span>kt op het tijdstip van levering aan<span class=\"_ _4\"></span> de distributeu<span class=\"_ _4\"></span>r. <span class=\"ff4\">De overeenkom<span class=\"_ _4\"></span>st bepaalt echte<span class=\"_ _4\"></span>r dat de royalty\u2019s word<span class=\"_ _4\"></span>en verworv<span class=\"_ _4\"></span>en zodra de distrib<span class=\"_ _4\"></span>uteur </span>het <span class=\"_ _9\"></span>produ<span class=\"_ _4\"></span>ct <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>eindklant <span class=\"_ _2\"></span>verkoopt. <span class=\"_ _9\"></span><span class=\"ff4\">Daaro<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>royalty<span class=\"_ _4\"></span>\u2019s <span class=\"_ _9\"></span>gebo<span class=\"ff2\">ekt </span></span>zodra <span class=\"_ _8\"> </span>het  produc<span class=\"_ _4\"></span>t  aan <span class=\"_ _8\"> </span>de  ein<span class=\"_ _4\"></span>dklant  is<span class=\"_ _4\"></span>  verko<span class=\"_ _4\"></span>cht, <span class=\"_ _d\"> </span>op <span class=\"_ _8\"> </span>basis <span class=\"_ _8\"> </span>van  kwartaalfac<span class=\"_ _4\"></span>turatiegegevens<span class=\"_ _4\"></span>.  Er <span class=\"_ _8\"> </span>is  geen<span class=\"_ _4\"></span> specifieke pr<span class=\"_ _4\"></span>estatieverpl<span class=\"_ _4\"></span>ichting waaraan <span class=\"_ _4\"></span>Oxurion mo<span class=\"_ _4\"></span>et voldoen o<span class=\"_ _4\"></span>m recht te hebb<span class=\"_ _4\"></span>en op deze roy<span class=\"_ _4\"></span>alty\u2019s.<span class=\"ff2\"> </span>Incidentele vo<span class=\"_ _4\"></span>oruitbetalingen, <span class=\"_ _4\"></span>mijlpaalbetalinge<span class=\"_ _4\"></span>n en andere b<span class=\"_ _4\"></span>etalingen Opbrengsten <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bedrag <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>de <span class=\"_ _e\"></span>vergoeding <span class=\"_ _a\"></span>weergeeft <span class=\"_ _e\"> </span>waarop <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Groep verwacht <span class=\"_ _11\"> </span>recht <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>hebben <span class=\"_ _11\"> </span>in <span class=\"_ _20\"> </span>ruil <span class=\"_ _11\"> </span>voor <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>nakomen <span class=\"_ _11\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>prestatieve<span class=\"_ _4\"></span>rplichting. <span class=\"_ _11\"> </span>Aan <span class=\"_ _11\"> </span>ee<span class=\"_ _2\"></span>n prestatiev<span class=\"_ _4\"></span>erplichting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>voldaan <span class=\"_ _9\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>zeggenschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>over <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>goederen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>diensten<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>overged<span class=\"_ _4\"></span>ragen<span class=\"_ _4\"></span> aan <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>klan<span class=\"_ _4\"></span>t. <span class=\"_ _1d\"> </span>Eventu<span class=\"_ _4\"></span>ele <span class=\"_ _1d\"> </span>vooruitbe<span class=\"_ _4\"></span>talingen <span class=\"_ _1d\"> </span>of <span class=\"_ _30\"> </span>licentieverg<span class=\"_ _4\"></span>oedingen <span class=\"_ _30\"> </span>waarvoor <span class=\"_ _30\"> </span>vervolgens<span class=\"_ _4\"></span> prestatiev<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _9\"></span>ontstaan, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rst <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>latente <span class=\"_ _3\"></span>opbr<span class=\"_ _4\"></span>engsten <span class=\"_ _3\"></span>gebo<span class=\"_ _4\"></span>ekt. <span class=\"_ _3\"></span>Z<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>als opbrengsten <span class=\"_ _5\"></span>zodra <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>de p<span class=\"_ _4\"></span>resta<span class=\"_ _4\"></span>tieverplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voldaan <span class=\"_ _4\"></span>gedurend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting tot samenw<span class=\"_ _4\"></span>erking in het kad<span class=\"_ _4\"></span>er van on<span class=\"_ _4\"></span>twikkeling of p<span class=\"_ _4\"></span>roductie. <div class=\"c w2 h0 gs28\"><div class=\"t m0 x2c h3 ye2 ff2 fs1 fc1 sc1 ls1f ws0\">G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">ONDERZOEKSSUBSIDIES<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Voor <span class=\"_ _8\"> </span>bepaalde <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>onderzoeksproj<span class=\"_ _4\"></span>ecten <span class=\"_ _8\"> </span>worden <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>onderzoekskosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>gedeeltelijk <span class=\"_ _e\"> </span>terugbetaald<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h5 ye5 ff4 fs1 fc1 sc1 ls1 ws0\">door <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>Vlaams <span class=\"_ _7\"> </span>Agentschap<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>Innoveren <span class=\"_ _7\"> </span>&amp; <span class=\"_ _f\"> </span>Ondern<span class=\"_ _4\"></span>emen <span class=\"_ _7\"> </span>(\u201c<span class=\"ff5\">VLAIO</span>\u201d), <span class=\"_ _7\"> </span>voorheen <span class=\"_ _6\"> </span>bekend <span class=\"_ _7\"> </span>als <span class=\"_ _f\"> </span>het <span class=\"_ _7\"> </span>IWT<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">(Agentschap <span class=\"_ _14\"> </span>voor <span class=\"_ _21\"> </span>Innovatie <span class=\"_ _14\"> </span>door <span class=\"_ _21\"> </span>Wetensch<span class=\"_ _4\"></span>ap <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>Technologie). <span class=\"_ _1c\"> </span>Conform <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>norm <span class=\"_ _1c\"> </span>IAS <span class=\"_ _21\"> </span>20 </div><div class=\"t m0 x2 h3 ye7 ff4 fs1 fc1 sc1 ls1 ws0\">(\u201cOverheids<span class=\"_ _4\"></span>subsidies\u201d)  worden  deze <span class=\"_ _b\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>als  inkomsten  uit <span class=\"_ _b\"> </span>overheid<span class=\"_ _4\"></span>ssubsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>voor  de </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">termijn van het project waarvoor de subsidie werd t<span class=\"_ _2\"></span>oege<span class=\"_ _4\"></span>kend wanneer er een redelijke zekerheid bestaa<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">dat de<span class=\"_ _4\"></span> G<span class=\"_ _4\"></span>roep d<span class=\"_ _4\"></span>e hi<span class=\"_ _4\"></span>eraan <span class=\"_ _4\"></span>verbo<span class=\"_ _4\"></span>nden voo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>nal<span class=\"_ _4\"></span>even en <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e subs<span class=\"_ _4\"></span>idies <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>verkr<span class=\"_ _4\"></span>egen. </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">Subsidies<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>vergoeden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>opgelopen <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>afgetrokken<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>van <span class=\"_ _6\"> </span>de </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _8\"> </span>ontwikk<span class=\"_ _4\"></span>elings<span class=\"_ _4\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>dit <span class=\"_ _e\"> </span>systematisch <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>dezelfde <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>kosten <span class=\"_ _a\"></span>werden </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">opgelopen. </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>mee<span class=\"_ _4\"></span>r dan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tien <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>ervaring <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t di<span class=\"_ _4\"></span>t soo<span class=\"_ _4\"></span>rt p<span class=\"_ _4\"></span>rojecten, <span class=\"_ _5\"></span>waarvoor h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>subsidi<span class=\"_ _4\"></span>es ont<span class=\"_ _4\"></span>vangt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">VLAIO. <span class=\"_ _5\"></span>Er <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>verleend <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>op <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>gebi<span class=\"_ _4\"></span>ed </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _2\"></span>O&amp;O. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>activitei<span class=\"_ _4\"></span>ten, <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijbehorende <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aard <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>waarvoor <span class=\"_ _2\"></span>subsidies worden </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">verleend, <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>vastgel<span class=\"_ _4\"></span>egd <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>subsidieovereenkom<span class=\"_ _4\"></span>st. <span class=\"_ _e\"> </span>In <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>loop <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>p<span class=\"_ _4\"></span>roject <span class=\"_ _e\"> </span>brengt <span class=\"_ _8\"> </span>Oxurion, <span class=\"_ _e\"> </span>om </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">subsidievoo<span class=\"_ _4\"></span>rschotten te ontvangen, regelmatig (elk kwartaal) aan <span class=\"_ _2\"></span>het VLAIO<span class=\"_ _2\"></span>-verslag uit over <span class=\"_ _2\"></span>de stand <span class=\"_ _2\"></span>van </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">zaken m<span class=\"_ _4\"></span>et betrekki<span class=\"_ _4\"></span>ng tot <span class=\"_ _4\"></span>de activi<span class=\"_ _4\"></span>teiten en <span class=\"_ _4\"></span>de gedan<span class=\"_ _4\"></span>e uitgaven. <span class=\"_ _4\"></span>De ein<span class=\"_ _4\"></span>dbeoordeling<span class=\"_ _4\"></span> wordt <span class=\"_ _4\"></span>door het <span class=\"_ _4\"></span>VLAIO<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">uitgevoerd<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t pro<span class=\"_ _4\"></span>ject <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>uiteind<span class=\"_ _4\"></span>elijke <span class=\"_ _4\"></span>subsidiebed<span class=\"_ _4\"></span>rag <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen. <span class=\"_ _5\"></span>Projecten <span class=\"_ _4\"></span>kunnen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">gemiddeld <span class=\"_ _4\"></span>twee tot vijf jaar<span class=\"_ _4\"></span> in beslag<span class=\"_ _4\"></span> nemen. </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>vertrouwen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>acti<span class=\"_ _4\"></span>viteiten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gefinanci<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>projecten </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">niet <span class=\"_ _2\"></span>afwijken van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>toepassing<span class=\"_ _4\"></span>sgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>uiteindelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>subsidiebedrag niet <span class=\"_ _2\"></span>zal </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">afwijken <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>oorspronk<span class=\"_ _4\"></span>elijk <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>bedrag <span class=\"_ _9\"></span>(behalve <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _9\"></span>aantal <span class=\"_ _9\"></span>gevall<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>waarin </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>project <span class=\"_ _5\"></span>eerder <span class=\"_ _5\"></span>had <span class=\"_ _5\"></span>afgerond <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ele <span class=\"_ _5\"></span>budget <span class=\"_ _5\"></span>had <span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>tgegeven <span class=\"_ _5\"></span>maar <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>subsidie <span class=\"_ _5\"></span>niettemin<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">ontving op <span class=\"_ _2\"></span>basis van <span class=\"_ _2\"></span>de werkelijke <span class=\"_ _2\"></span>uitgav<span class=\"_ _4\"></span>en). <span class=\"_ _2\"></span>Oxurion is er <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen van overtuigd dat <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>redelijke<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">zekerheid zoals gedefin<span class=\"_ _4\"></span>ieerd<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de norm in de loop van het project wordt bereik<span class=\"_ _4\"></span>t voor de bedragen die tot<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">dat  moment  zijn  uitgegeven,  aangezien<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de  enige  voorwaarde<span class=\"_ _4\"></span>  die <span class=\"_ _b\"> </span>aan  de  subsidie  is  verbonden,  de </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">uitvoering is<span class=\"_ _4\"></span> van O&amp;O-activitei<span class=\"_ _4\"></span>ten in overeenstemmin<span class=\"_ _4\"></span>g met het overeengekom<span class=\"_ _4\"></span>en toepass<span class=\"_ _4\"></span>ingsgebied en in<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgestelde <span class=\"_ _4\"></span>budg<span class=\"_ _4\"></span>et. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>geen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verbonden </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>resulta<span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>O&amp;O-activiteit<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>op de <span class=\"_ _5\"></span>beslissing <span class=\"_ _5\"></span>van he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>VLAIO <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>definitieve<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">subsidie al<span class=\"_ _4\"></span> dan niet word<span class=\"_ _4\"></span>t toegekend.  </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y129 ff2 fs1 fc1 sc1 lsd ws0\">H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y647 ff1 fs1 fc1 sc3 ls1 ws0\">Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa </div><div class=\"t m0 x2 h3 y606 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y607 ff2 fs1 fc1 sc1 ls1 ws0\">Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. </div><div class=\"t m0 x2 h3 y608 ff2 fs1 fc1 sc1 ls1 ws0\">Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten </div><div class=\"t m0 x2 h3 y4f3 ff2 fs1 fc1 sc1 ls1 ws0\">vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: </div><div class=\"t m0 x2 h3 y609 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y5bb ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span></div><div class=\"t m0 x11 h3 y283 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h3 y648 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span></div><div class=\"t m0 x11 h3 y649 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y64a ff2 fs1 fc1 sc1 ls1 ws0\">bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. </div><div class=\"t m0 x11 h3 y64b ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span></div><div class=\"t m0 x11 h3 y64c ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span></div><div class=\"t m0 x12 h3 ye0 ff2 fs1 fc1 sc1 ls1 ws0\">actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. </div><div class=\"t m0 x2 h3 y64d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y64e ff2 fs1 fc1 sc1 ls1 ws0\">De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span> </div><div class=\"t m0 x2 h3 y385 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"c w2 h0 gs2a\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye8 ff4 fs1 fc1 sc1 ls1 ws0\">\u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y64f ff1 fs1 fc1 sc3 ls1 ws0\">Extern verworv<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa en kos<span class=\"_ _4\"></span>ten van uitb<span class=\"_ _4\"></span>estede O&amp;O </div><div class=\"t m0 x2 h3 y40e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5f6 ff2 fs1 fc1 sc1 ls1 ws0\">Betalingen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>derden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>uitbestede <span class=\"_ _9\"></span>O&amp;O, <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _3\"></span>sp<span class=\"_ _4\"></span>rake <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>overdrach<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>IP <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion, </div><div class=\"t m0 x2 h3 y5f7 ff2 fs1 fc1 sc1 ls1 ws0\">worden <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>interne <span class=\"_ _a\"></span>O&amp;O-uitgaven <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>period<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>waarin <span class=\"_ _a\"></span>ze <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>gemaakt. <span class=\"_ _a\"></span>Dergelijke <span class=\"_ _a\"></span>betaling<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y5f8 ff2 fs1 fc1 sc1 ls1 ws0\">worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _a\"></span>als <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>voldoen <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>criteria <span class=\"_ _8\"> </span>voor <span class=\"_ _e\"> </span>boeking <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>intern <span class=\"_ _8\"> </span>gegen<span class=\"_ _4\"></span>ereerd </div><div class=\"t m0 x2 h3 y5f9 ff2 fs1 fc1 sc1 ls1 ws0\">immaterie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel, zoals hi<span class=\"_ _4\"></span>erboven aang<span class=\"_ _4\"></span>egeven. </div><div class=\"t m0 x2 h3 y33e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5fa ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion sloot <span class=\"_ _2\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contracten af <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>licenties op <span class=\"_ _2\"></span>IP <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>knowhow van <span class=\"_ _2\"></span>derden, </div><div class=\"t m0 x2 h3 y5fb ff2 fs1 fc1 sc1 ls1 ws0\">zoals uiteenge<span class=\"_ _4\"></span>zet in toelich<span class=\"_ _4\"></span>ting 5.8 on<span class=\"_ _4\"></span>der de rub<span class=\"_ _4\"></span>riek die uitleg g<span class=\"_ _4\"></span>eeft over de b<span class=\"_ _4\"></span>elangrij<span class=\"_ _4\"></span>kste regelingen. D<span class=\"_ _4\"></span>eze </div><div class=\"t m0 x2 h3 y5fc ff2 fs1 fc1 sc1 ls1 ws0\">activa <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>doo<span class=\"_ _4\"></span>rgaans <span class=\"_ _3\"></span>verworv<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>vergoeding <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>vooruitbet<span class=\"_ _4\"></span>alingen, <span class=\"_ _3\"></span>mijlp<span class=\"_ _4\"></span>aalbetalingen <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5fd ff4 fs1 fc1 sc1 ls1 ws0\">royalty\u2019s omva<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y5fe ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5ff ff2 fs1 fc1 sc1 ls1 ws0\">Vooruitbetaling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan derd<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het in <span class=\"_ _4\"></span>licen<span class=\"_ _4\"></span>tie ge<span class=\"_ _4\"></span>ven o<span class=\"_ _4\"></span>f verwe<span class=\"_ _4\"></span>rven <span class=\"_ _4\"></span>van in<span class=\"_ _4\"></span>tellectuele <span class=\"_ _4\"></span>eigendoms<span class=\"_ _4\"></span>rechten,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y600 ff2 fs1 fc1 sc1 ls1 ws0\">octrooien, <span class=\"_ _2\"></span>verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>producten<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>knowhowtechn<span class=\"_ _4\"></span>ologie\u00ebn voor <span class=\"_ _9\"></span>gebruik <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>O&amp;O-activiteiten, worden </div><div class=\"t m0 x2 h3 y601 ff2 fs1 fc1 sc1 ls1 ws0\">geactiveerd<span class=\"_ _4\"></span> als kos<span class=\"_ _4\"></span>ten betaald<span class=\"_ _4\"></span> voor een<span class=\"_ _4\"></span> afzonderlijk <span class=\"_ _4\"></span>verworven im<span class=\"_ _4\"></span>materi<span class=\"_ _4\"></span>eel actiefb<span class=\"_ _4\"></span>estanddeel<span class=\"_ _4\"></span> volgens IAS<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y39e ff2 fs1 fc1 sc1 ls1 ws0\">38.  </div><div class=\"t m0 x2 h3 y3a0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y3a2 ff2 fs1 fc1 sc1 ls1 ws0\">De be<span class=\"_ _4\"></span>trokken <span class=\"_ _4\"></span>mijlpaalbe<span class=\"_ _4\"></span>talingen <span class=\"_ _4\"></span>kunnen <span class=\"_ _4\"></span>maar <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geacti<span class=\"_ _4\"></span>veerd <span class=\"_ _4\"></span>als ze <span class=\"_ _4\"></span>voldo<span class=\"_ _4\"></span>en aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de crit<span class=\"_ _4\"></span>eria om <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y3a4 ff2 fs1 fc1 sc1 ls1 ws0\">een intern geg<span class=\"_ _4\"></span>enereerd im<span class=\"_ _4\"></span>materie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel te word<span class=\"_ _4\"></span>en geboek<span class=\"_ _4\"></span>t. </div><div class=\"t m0 x2 h3 y602 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y603 ff4 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>betaalde/te <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>etalen <span class=\"_ _3\"></span>royal<span class=\"_ _4\"></span>ty\u2019s <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>IP <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ff2\">overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderlig<span class=\"_ _4\"></span>gende </span></div><div class=\"t m0 x2 h3 y604 ff2 fs1 fc1 sc1 ls1 ws0\">verkopen toeg<span class=\"_ _4\"></span>erekend en g<span class=\"_ _4\"></span>eboekt onder<span class=\"_ _4\"></span> de kostprijs <span class=\"_ _4\"></span>van de verko<span class=\"_ _4\"></span>pen. </div><div class=\"t m0 x2 h3 y605 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y606 ff2 fs1 fc1 sc1 lsf ws0\">I.<span class=\"ff9 ls1\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">MATERI\u00cbLE<span class=\"_ _4\"></span> VASTE ACTIV<span class=\"_ _4\"></span>A </span></span></div><div class=\"t m0 x2 h3 y607 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y608 ff2 fs1 fc1 sc1 ls1 ws0\">Materi\u00eble <span class=\"_ _5\"></span>vaste <span class=\"_ _5\"></span>activa <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>opgenomen <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>his<span class=\"_ _4\"></span>torische <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>(alleen <span class=\"_ _5\"></span>materiaalko<span class=\"_ _4\"></span>sten), <span class=\"_ _5\"></span>verminderd </div><div class=\"t m0 x2 h3 y4f3 ff2 fs1 fc1 sc1 ls1 ws0\">met <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>gecumuleerd<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>afschrijvingen <span class=\"_ _f\"> </span>en <span class=\"_ _16\"> </span>bijzon<span class=\"_ _4\"></span>dere <span class=\"_ _f\"> </span>waardevermind<span class=\"_ _4\"></span>eringen. <span class=\"_ _17\"> </span>Latere <span class=\"_ _f\"> </span>kosten <span class=\"_ _17\"> </span>worden </div><div class=\"t m0 x2 h3 y609 ff2 fs1 fc1 sc1 ls1 ws0\">opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>actief <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>geboekt <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>afzonderlijk <span class=\"_ _2\"></span>actief, <span class=\"_ _2\"></span>maar <span class=\"_ _9\"></span>alleen <span class=\"_ _2\"></span>wanneer </div><div class=\"t m0 x2 h3 y60a ff2 fs1 fc1 sc1 ls1 ws0\">het <span class=\"_ _5\"></span>waarschijnlijk <span class=\"_ _5\"></span>is <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _4\"></span>econo<span class=\"_ _4\"></span>mische <span class=\"_ _5\"></span>voordelen <span class=\"_ _5\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>actief <span class=\"_ _5\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>zullen </div><div class=\"t m0 x2 h3 y60b ff2 fs1 fc1 sc1 ls1 ws0\">vloeien <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actie<span class=\"_ _4\"></span>f <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>betrouwbare <span class=\"_ _3\"></span>wijze <span class=\"_ _3\"></span>kan <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>bepaald. <span class=\"_ _3\"></span>Alle <span class=\"_ _3\"></span>overig<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y60c ff2 fs1 fc1 sc1 ls1 ws0\">herstellings<span class=\"_ _4\"></span>- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>onderhoudsko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>resultatenrek<span class=\"_ _4\"></span>ening <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>ze </div><div class=\"t m0 x2 h3 y60d ff2 fs1 fc1 sc1 ls1 ws0\">gemaakt <span class=\"_ _9\"></span>worden. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>kos<span class=\"_ _4\"></span>tprijs <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>buiten <span class=\"_ _3\"></span>gebruik <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>estelde <span class=\"_ _3\"></span>(naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>aanleiding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>verkoop) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een </div><div class=\"t m0 x2 h3 y60e ff2 fs1 fc1 sc1 ls1 ws0\">andere <span class=\"_ _2\"></span>wijze afgestoten activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de hieraan <span class=\"_ _2\"></span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijving, wordt <span class=\"_ _2\"></span>opgenomen in </div><div class=\"t m0 x2 h3 y60f ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _2\"></span>resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>onderde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de winst <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>verkoop <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>waarin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verkoop </div><div class=\"t m0 x2 h3 y4fc ff2 fs1 fc1 sc1 ls1 ws0\">plaatsvond.<span class=\"_ _4\"></span> Winsten en verli<span class=\"_ _4\"></span>ezen op de verkoop van ma<span class=\"_ _4\"></span>teri\u00eble vaste<span class=\"_ _4\"></span> activa worden opgeno<span class=\"_ _4\"></span>men in overige<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y610 ff2 fs1 fc1 sc1 ls1 ws0\">baten of last<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span>. </div><div class=\"t m0 x2 h3 y611 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs2c\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>volgt <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>volgens <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _9\"></span>method<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>kosten van <span class=\"_ _9\"></span>materi\u00eble <span class=\"_ _2\"></span>vaste </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">activa toe te <span class=\"_ _4\"></span>rekenen aan hu<span class=\"_ _4\"></span>n geschat<span class=\"_ _4\"></span>te restwaarde<span class=\"_ _4\"></span> over hun gesc<span class=\"_ _4\"></span>hatte geb<span class=\"_ _4\"></span>ruiksduur: </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y650 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Materi\u00eble vas<span class=\"_ _4\"></span>te activa:<span class=\"_ _4\"></span> 3 tot 5 jaa<span class=\"_ _4\"></span>r  </span></span></div><div class=\"t m0 x11 h3 y651 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Meubilair en roll<span class=\"_ _4\"></span>end ma<span class=\"_ _4\"></span>teriaal: 3 to<span class=\"_ _4\"></span>t 5 jaar  </span></span></div><div class=\"t m0 x2 h3 y652 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y653 ff2 fs1 fc1 sc1 ls1 ws0\">De  afsc<span class=\"_ _4\"></span>hrijvingsmetho<span class=\"_ _4\"></span>den, <span class=\"_ _8\"> </span>gebruiksduur  en<span class=\"_ _4\"></span>  rest<span class=\"_ _4\"></span>waarde  wo<span class=\"_ _4\"></span>rden  op <span class=\"_ _8\"> </span>elke  rappo<span class=\"_ _4\"></span>rteringsda<span class=\"_ _4\"></span>tum  opnieu<span class=\"_ _5\"></span>w </div><div class=\"t m0 x2 h3 y654 ff2 fs1 fc1 sc1 ls1 ws0\">ge\u00ebvaluee<span class=\"_ _4\"></span>rd. </div><div class=\"t m0 x2 h3 y655 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y656 ff2 fs1 fc1 sc1 ls1 ws0\">Wij <span class=\"_ _6\"> </span>verwijzen <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>toelichtingen <span class=\"_ _b\"> </span>5.6.3 <span class=\"_ _6\"> </span>tot <span class=\"_ _6\"> </span>5.6.5 <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informa<span class=\"_ _4\"></span>tie <span class=\"_ _6\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>plaats <span class=\"_ _6\"> </span>waar <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y530 ff2 fs1 fc1 sc1 ls1 ws0\">afschrijvings<span class=\"_ _4\"></span>kosten in de win<span class=\"_ _4\"></span>st- en verlies<span class=\"_ _4\"></span>rekening wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men. </div><div class=\"t m0 x2 h3 y4cc ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y90 ff1 fs1 fc1 sc3 ls1 ws0\">Kosten na eerst<span class=\"_ _4\"></span>e opname </div><div class=\"t m0 x2 h3 y657 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y658 ff2 fs1 fc1 sc1 ls1 ws0\">De kostprijs van d<span class=\"_ _4\"></span>e vervangi<span class=\"_ _4\"></span>ng van een de<span class=\"_ _4\"></span>el van een ma<span class=\"_ _4\"></span>terieel vas<span class=\"_ _4\"></span>t actief wordt in de<span class=\"_ _4\"></span> boekwaarde van da<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y659 ff2 fs1 fc1 sc1 ls1 ws0\">actief <span class=\"_ _2\"></span>opgenomen indien <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>economische voordelen <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan </div><div class=\"t m0 x2 h3 y65a ff2 fs1 fc1 sc1 ls1 ws0\">het vervangen <span class=\"_ _2\"></span>actief naar <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>zullen vloeien <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>betrouwba<span class=\"_ _4\"></span>re </div><div class=\"t m0 x2 h3 y65b ff2 fs1 fc1 sc1 ls1 ws0\">wijze <span class=\"_ _9\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>bepaald. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>boekwaarde <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>vervangen <span class=\"_ _9\"></span>onderdeel <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>lang<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>balans<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y65c ff2 fs1 fc1 sc1 ls1 ws0\">opgenomen. D<span class=\"_ _4\"></span>e kosten<span class=\"_ _4\"></span> van het<span class=\"_ _4\"></span> dagelijkse onde<span class=\"_ _4\"></span>rhoud va<span class=\"_ _4\"></span>n materi\u00eble<span class=\"_ _4\"></span> vaste acti<span class=\"_ _4\"></span>va worden o<span class=\"_ _4\"></span>pgenomen in<span class=\"_ _4\"></span> de </div><div class=\"t m0 x2 h3 y29e ff2 fs1 fc1 sc1 ls1 ws0\">win<span class=\"ls1c\">st</span>- en verli<span class=\"_ _4\"></span>esrekening op <span class=\"_ _4\"></span>het ogenblik da<span class=\"_ _4\"></span>t ze worden <span class=\"_ _4\"></span>gemaakt.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y65d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y26e ff2 fs1 fc1 sc1 ls3d ws0\">J.<span class=\"ff9 ls1\"> <span class=\"_ _30\"> </span><span class=\"ff2\">GELEASEDE<span class=\"_ _4\"></span> ACTIVA </span></span></div><div class=\"t m0 x2 h3 y26f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y65e ff1 fs1 fc1 sc3 ls1 ws0\">IFRS 16 </div><div class=\"t m0 x2 h3 y65f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y660 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _b\"> </span>Groep  leaset  een <span class=\"_ _b\"> </span>kanto<span class=\"_ _4\"></span><span class=\"ls17\">or<span class=\"ff4 ls1\">, <span class=\"_ _b\"> </span>kopieerappa<span class=\"_ _4\"></span>raten <span class=\"_ _b\"> </span>en  auto\u2019s.  Huurovereenkoms<span class=\"_ _4\"></span>ten  worden <span class=\"_ _b\"> </span>doorgaa<span class=\"_ _4\"></span>ns </span></span></div><div class=\"t m0 x2 h3 y661 ff2 fs1 fc1 sc1 ls1 ws0\">aangegaan <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>periode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>jaar, <span class=\"_ _4\"></span>maar <span class=\"_ _5\"></span>kunnen m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verlen<span class=\"_ _4\"></span>gd, <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>hie<span class=\"_ _4\"></span>ronder </div><div class=\"t m0 x2 h3 y662 ff2 fs1 fc1 sc1 ls1 ws0\">beschreven.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>leas<span class=\"_ _4\"></span>evoorwaarden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>viduele <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>onderhandeld<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en b<span class=\"_ _4\"></span>estaan <span class=\"_ _4\"></span>uit <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>hele <span class=\"_ _5\"></span>reeks </div><div class=\"t m0 x2 h3 y663 ff2 fs1 fc1 sc1 ls1 ws0\">bepalingen. <span class=\"_ _a\"></span>De <span class=\"_ _a\"></span>leaseovereenkom<span class=\"_ _4\"></span>sten <span class=\"_ _a\"></span>leggen <span class=\"_ _e\"></span>geen <span class=\"_ _a\"></span>convenanten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op, <span class=\"_ _a\"></span>maar <span class=\"_ _e\"> </span>geleasede <span class=\"_ _a\"></span>activa <span class=\"_ _a\"></span>mogen <span class=\"_ _a\"></span>niet </div><div class=\"t m0 x2 h3 y664 ff2 fs1 fc1 sc1 ls1 ws0\">worden gebruik<span class=\"_ _4\"></span>t als zekerh<span class=\"_ _4\"></span>eid voor finan<span class=\"_ _4\"></span>cieringsdo<span class=\"_ _4\"></span>eleinden. </div><div class=\"t m0 x2 h3 y665 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y666 ff2 fs1 fc1 sc1 ls1 ws0\">Leaseovereenko<span class=\"_ _4\"></span>msten worden opgenomen als <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>die met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>gebruiks<span class=\"_ _4\"></span>recht overeenstemmen en <span class=\"_ _2\"></span>een </div><div class=\"t m0 x2 h3 y667 ff2 fs1 fc1 sc1 ls1 ws0\">overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>verplichting<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _9\"></span>waarop <span class=\"_ _2\"></span>het geleasede <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>gebruik<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>doo<span class=\"_ _4\"></span>r </div><div class=\"t m0 x2 h3 y668 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _6\"> </span>Groep. <span class=\"_ _7\"> </span>Elke <span class=\"_ _6\"> </span>leasebetaling<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>wordt <span class=\"_ _6\"> </span>verdeeld <span class=\"_ _6\"> </span>tussen <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>verplichting <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>financierin<span class=\"_ _4\"></span>gskosten. <span class=\"_ _6\"> </span>De </div><div class=\"t m0 x2 h3 y517 ff2 fs1 fc1 sc1 ls1 ws0\">financieringsko<span class=\"_ _4\"></span>sten worden gedurende de looptijd van <span class=\"_ _2\"></span>de leaseovereenko<span class=\"_ _4\"></span>mst opgenomen in <span class=\"_ _2\"></span>de winst- <span class=\"_ _2\"></span>en </div><div class=\"t m0 x2 h3 y669 ff2 fs1 fc1 sc1 ls1 ws0\">verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>zodat <span class=\"_ _a\"></span>dit <span class=\"_ _a\"></span>resulteert <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>constante <span class=\"_ _3\"></span>periodieke <span class=\"_ _a\"></span>rente <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>resterende <span class=\"_ _3\"></span>saldo <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de </div><div class=\"t m0 x2 h3 y66a ff2 fs1 fc1 sc1 ls1 ws0\">verplichting <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>elke <span class=\"_ _f\"> </span>peri<span class=\"_ _4\"></span>ode. <span class=\"_ _7\"> </span>Het <span class=\"_ _f\"> </span>actief <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>met <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>gebruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>overeenstem<span class=\"_ _4\"></span>t, <span class=\"_ _7\"> </span>wordt <span class=\"_ _f\"> </span>lineai<span class=\"_ _4\"></span>r </div><div class=\"t m0 x2 h3 y66b ff2 fs1 fc1 sc1 ls1 ws0\">afgeschreven<span class=\"_ _4\"></span> over de geb<span class=\"_ _4\"></span>ruiksduur of d<span class=\"_ _4\"></span>e leasepe<span class=\"_ _4\"></span>riode indien de<span class=\"_ _4\"></span>ze laatste ko<span class=\"_ _4\"></span>rter is. </div><div class=\"t m0 x2 h3 y66c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y66d ff2 fs1 fc1 sc1 ls1 ws0\">Activa <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>voortvloeien <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>leaseovereen<span class=\"_ _4\"></span>komst <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>initieel <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen </div><div class=\"t m0 x2 h3 y66e ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _7\"> </span>contante <span class=\"_ _7\"> </span>waarde. <span class=\"_ _7\"> </span>Leaseverplic<span class=\"_ _4\"></span>htingen <span class=\"_ _7\"> </span>bestaan <span class=\"_ _7\"> </span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _7\"> </span>uit <span class=\"_ _7\"> </span>vaste <span class=\"_ _f\"> </span>betal<span class=\"_ _4\"></span>ingen <span class=\"_ _7\"> </span>verminderd <span class=\"_ _7\"> </span>met </div><div class=\"t m0 x2 h3 y170 ff2 fs1 fc1 sc1 ls1 ws0\">eventuele <span class=\"_ _4\"></span>te ontvangen l<span class=\"_ _4\"></span>ease-incentives. </div><div class=\"t m0 x2 h3 y171 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y66f ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>leasebetalingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>verdiscont<span class=\"_ _4\"></span>eerd <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>marginale <span class=\"_ _e\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>leasingnemer,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y670 ff2 fs1 fc1 sc1 ls1 ws0\">zijnde <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tarief <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de leasi<span class=\"_ _4\"></span>ngnemer <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>moeten <span class=\"_ _4\"></span>betal<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de finan<span class=\"_ _4\"></span>ci\u00eble mid<span class=\"_ _4\"></span>delen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lenen <span class=\"_ _4\"></span>die no<span class=\"_ _4\"></span>dig <span class=\"_ _4\"></span>zijn </div><div class=\"t m0 x2 h3 y671 ff2 fs1 fc1 sc1 ls1 ws0\">om <span class=\"_ _a\"></span>een <span class=\"_ _8\"> </span>ac<span class=\"_ _4\"></span>tief <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>vergelijk<span class=\"_ _4\"></span>bare <span class=\"_ _e\"> </span>waarde <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>vergelijkbare <span class=\"_ _a\"></span>economische <span class=\"_ _a\"></span>omgeving <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>vergelijkbare<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y672 ff2 fs1 fc1 sc1 ls1 ws0\">voorwaarden<span class=\"_ _4\"></span> te verwerv<span class=\"_ _4\"></span>en. </div><div class=\"t m0 x2 h3 y176 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y673 ff2 fs1 fc1 sc1 ls1 ws0\">Activa <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>geb<span class=\"_ _4\"></span>ruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>overe<span class=\"_ _4\"></span>enstemmen, <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>ko<span class=\"_ _4\"></span>stprijs, <span class=\"_ _9\"></span>bestaande <span class=\"_ _3\"></span>ui<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y674 ff2 fs1 fc1 sc1 ls1 ws0\">het bedrag<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e initi\u00eble <span class=\"_ _4\"></span>waarderin<span class=\"_ _4\"></span>g van de <span class=\"_ _4\"></span>leaseverpli<span class=\"_ _4\"></span>chting <span class=\"_ _4\"></span>en eventuel<span class=\"_ _4\"></span>e leaseb<span class=\"_ _4\"></span>etalingen di<span class=\"_ _4\"></span>e op of <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y675 ff2 fs1 fc1 sc1 ls1 ws0\">de aanvangsda<span class=\"_ _4\"></span>tum zijn geda<span class=\"_ _4\"></span>an </div><div class=\"t m0 x2 h3 y676 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div>Betalingen <span class=\"_ _8\"> </span>in  v<span class=\"_ _4\"></span>erband  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>kortlopende <span class=\"_ _8\"> </span>leaseovereen<span class=\"_ _4\"></span>komsten <span class=\"_ _8\"> </span>en  leaseo<span class=\"_ _4\"></span>vereenk<span class=\"_ _4\"></span>omsten  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>een  lage waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>lineaire <span class=\"_ _b\"> </span>basis <span class=\"_ _b\"> </span>als <span class=\"_ _6\"> </span>last <span class=\"_ _6\"> </span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>winst- <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>verliesrekening. <span class=\"_ _b\"> </span>Kortlopend<span class=\"_ _4\"></span>e leaseovereenko<span class=\"_ _4\"></span>msten <span class=\"_ _4\"></span>omva<span class=\"_ _4\"></span>tten en<span class=\"_ _4\"></span>kele au<span class=\"_ _4\"></span>toleaseove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>en hebben <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>aseperiode <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>twaalf maanden of mind<span class=\"_ _4\"></span>er. Ac<span class=\"_ _4\"></span>tiva met een lag<span class=\"_ _4\"></span>e waarde omva<span class=\"_ _4\"></span>tten \u00e9\u00e9n ko<span class=\"_ _4\"></span>pieerapparaa<span class=\"_ _4\"></span>t. We verwijz<span class=\"_ _4\"></span>en hiervoor naa<span class=\"_ _4\"></span>r toelich<span class=\"_ _4\"></span>ting 5.7.2 voor m<span class=\"_ _4\"></span>eer info<span class=\"_ _4\"></span>rmatie. K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span> <span class=\"_ _9\"></span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>L.<span class=\"ff9 ls1\"> <span class=\"_ _10\"> </span><span class=\"ff2\">BELASTINGEN O<span class=\"_ _4\"></span>P HET RESUL<span class=\"_ _4\"></span>TAAT </span></span>De kosten inz<span class=\"_ _4\"></span>ake belasting<span class=\"_ _4\"></span>en in de win<span class=\"_ _4\"></span>st- en verliesr<span class=\"_ _4\"></span>ekening om<span class=\"_ _4\"></span>vatten de vers<span class=\"_ _4\"></span>chuldigde belasting<span class=\"_ _4\"></span>. De <span class=\"_ _8\"> </span>verschuldigde <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>is <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>naar <span class=\"_ _8\"> </span>verwachting <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>betalen <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>over <span class=\"_ _8\"> </span>de  belas<span class=\"_ _4\"></span>tbare <span class=\"_ _8\"> </span>winst. <span class=\"_ _8\"> </span>De belastbare <span class=\"_ _e\"></span>winst <span class=\"_ _e\"> </span>verschilt <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>nettowinst <span class=\"_ _e\"> </span>zoals <span class=\"_ _8\"> </span>dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>weergegev<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resulta<span class=\"_ _4\"></span>tenrekening,<span class=\"_ _4\"></span> aangezien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>bepaalde <span class=\"_ _4\"></span>baten- <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>lastenpos<span class=\"_ _4\"></span>ten ui<span class=\"_ _4\"></span>tsluit <span class=\"_ _4\"></span>die bel<span class=\"_ _4\"></span>astbaar <span class=\"_ _4\"></span>of af<span class=\"_ _4\"></span>trekbaar <span class=\"_ _5\"></span>zijn in <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>jaren <span class=\"_ _4\"></span>en bovendien posten uitsluit die <span class=\"_ _2\"></span>nooit belastbaar of <span class=\"_ _2\"></span>aftrekbaar zijn. De <span class=\"_ _2\"></span>belastingve<span class=\"_ _4\"></span>rplichtingen van de <span class=\"_ _2\"></span>Groep worden <span class=\"_ _a\"></span>berek<span class=\"_ _4\"></span>end <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastingtari<span class=\"_ _4\"></span>even <span class=\"_ _a\"></span>die <span class=\"_ _3\"></span>vastgesteld <span class=\"_ _3\"></span>werden <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>substanti<span class=\"_ _4\"></span>eel <span class=\"_ _a\"></span>vastgestel<span class=\"ls21\">d </span>werden op d<span class=\"_ _4\"></span>e balansdatum<span class=\"_ _4\"></span>. Uitgestelde <span class=\"_ _9\"></span>belasting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>belasting <span class=\"_ _3\"></span>waarvan <span class=\"_ _9\"></span>verwacht <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>betaalbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>invorderbaar <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op verschillen <span class=\"_ _5\"></span>tussen <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span>rekening <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>fiscale<span class=\"_ _4\"></span> basis die <span class=\"_ _2\"></span>gebruikt<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt bij de <span class=\"_ _2\"></span>berekening van <span class=\"_ _2\"></span>de belastbare winst, en wordt <span class=\"_ _2\"></span>geboekt aan de <span class=\"_ _2\"></span>hand van <span class=\"_ _2\"></span>de zgn. balansm<span class=\"_ _4\"></span>ethode.<span class=\"_ _3b\"> </span> Uitgestelde <span class=\"_ _2\"></span>belastingv<span class=\"_ _4\"></span>erplichting<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>algemeen <span class=\"_ _2\"></span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>alle <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>tijdelijke verschillen. <span class=\"_ _2\"></span>Uitgestelde <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>vorderingen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>mate <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>verwachten <span class=\"_ _9\"></span>valt dat <span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tbare <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>waartegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aftrekba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>tijdelijke verschillen <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden aangewend.<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>Dergelijke <span class=\"_ _6\"> </span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>passiva<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>nie<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>opgenomen <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>tijdelijke <span class=\"_ _6\"> </span>verschillen<span class=\"_ _4\"></span> voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>uit <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>(of <span class=\"_ _3\"></span>negatieve <span class=\"_ _3\"></span>goodwill) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>initi\u00eble <span class=\"_ _3\"></span>opname <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>passiva <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een transactie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>bedrijfscombi<span class=\"_ _4\"></span>natie <span class=\"_ _a\"></span>is <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>invloed <span class=\"_ _a\"></span>heeft <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastbare <span class=\"_ _3\"></span>winst <span class=\"_ _3\"></span>noch <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de boekhoudkundi<span class=\"_ _4\"></span>ge winst.<span class=\"_ _4\"></span> Uitgestelde <span class=\"_ _1f\"> </span>belastingv<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1b\"> </span>belastbare <span class=\"_ _1f\"> </span>tijdelijke <span class=\"_ _1b\"> </span>verschillen <span class=\"_ _1f\"> </span>die voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>investering<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dochterondern<span class=\"_ _4\"></span>emingen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>onderne<span class=\"_ _4\"></span>mingen, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>belangen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in joint <span class=\"_ _4\"></span>ventures, <span class=\"_ _4\"></span>behalve <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>staat <span class=\"_ _4\"></span>is de <span class=\"_ _4\"></span>omm<span class=\"_ _4\"></span>ekeer va<span class=\"_ _4\"></span>n het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>controle<span class=\"_ _4\"></span>ren en het waarsch<span class=\"_ _4\"></span>ijnlijk is da<span class=\"_ _4\"></span>t het tijdelijke <span class=\"_ _4\"></span>verschil in de n<span class=\"_ _4\"></span>abije to<span class=\"_ _4\"></span>ekomst niet zal <span class=\"_ _4\"></span>worden afg<span class=\"_ _4\"></span>ewikkeld. Uitgestelde <span class=\"_ _2\"></span>belasting wordt <span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span>ekend t<span class=\"_ _2\"></span>egen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>tarieven <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>verwacht <span class=\"_ _2\"></span>worden van <span class=\"_ _9\"></span>toepassing <span class=\"_ _2\"></span>te zijn <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>periode <span class=\"_ _3\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>geregeld <span class=\"_ _3\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>gerealisee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>wordt. <span class=\"_ _3\"></span>Uitgestelde<span class=\"_ _4\"></span> belasting <span class=\"_ _5\"></span>wordt <span class=\"_ _5\"></span>gedebiteerd <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>gecr<span class=\"_ _4\"></span>editeerd <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verliesr<span class=\"_ _4\"></span>ekening, <span class=\"_ _5\"></span>behalve <span class=\"_ _5\"></span>wanneer <span class=\"_ _5\"></span>ze <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking heeft op posten die rechtstreeks ged<span class=\"_ _4\"></span>ebiteerd of gecredit<span class=\"_ _4\"></span>eerd worden in niet<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerd resultaat. In dat geval wordt<span class=\"_ _4\"></span> de uitgesteld<span class=\"_ _4\"></span>e belasting e<span class=\"_ _4\"></span>veneens opgeno<span class=\"_ _4\"></span>men in nie<span class=\"_ _4\"></span>t-<span class=\"_ _2\"></span>gerealis<span class=\"_ _4\"></span>eerd result<span class=\"_ _4\"></span>aat. Uitgestelde <span class=\"_ _6\"> </span>belasting<span class=\"_ _4\"></span>vorder<span class=\"_ _4\"></span>ingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>-verplichtingen <span class=\"_ _b\"> </span>worden <span class=\"_ _7\"> </span>gecompens<span class=\"_ _4\"></span>eerd <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _7\"> </span>ze <span class=\"_ _6\"> </span>betrekking<span class=\"_ _4\"></span> hebben op belasting die <span class=\"_ _2\"></span>geheven wordt door dezelfde belastingove<span class=\"_ _4\"></span>rheid en <span class=\"_ _2\"></span>de Groep van <span class=\"_ _2\"></span>plan is <span class=\"_ _2\"></span>om haar belastingvo<span class=\"_ _4\"></span>rderingen en<span class=\"_ _4\"></span> -verplichtingen<span class=\"_ _4\"></span> op een ne<span class=\"_ _4\"></span>ttobasis te regel<span class=\"_ _4\"></span>en. De <span class=\"_ _2\"></span>Groep ontvangt ook <span class=\"_ _2\"></span>bela<span class=\"_ _4\"></span>stingkredieten voor O&amp;O-uitgaven. Deze <span class=\"_ _2\"></span>O&amp;O-ui<span class=\"_ _4\"></span>tgaven worden <span class=\"_ _2\"></span>onder IFRS in de <span class=\"_ _2\"></span>winst- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>verliesrekening <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>post <span class=\"_ _2\"></span>\u201cOnderzoeks</span>- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkelingsko<span class=\"_ _4\"></span>sten\u201d, <span class=\"_ _9\"></span>aangezien <span class=\"_ _2\"></span>de </span>uitgaven <span class=\"_ _2\"></span>niet voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vereisten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geactiveerd. Het <span class=\"_ _2\"></span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>niet onderworpen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>aan  niet <span class=\"_ _b\"> </span>vervulde  voorwaarden.  Indien  er <span class=\"_ _b\"> </span>onvoldoende  belastingen  zijn <span class=\"_ _b\"> </span>waarmee  het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>worden  verrekend, <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>krediet  gedurende <span class=\"_ _b\"> </span>5 <span class=\"_ _b\"> </span>opeenvol<span class=\"_ _4\"></span>gende <span class=\"_ _b\"> </span>belasting<span class=\"_ _4\"></span>jaren worden <span class=\"_ _5\"></span>overgedragen. <span class=\"_ _5\"></span>Het b<span class=\"_ _4\"></span>elastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>langlop<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>gede<span class=\"_ _4\"></span>elte <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>rubriek \u201cBelastingen <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>lang<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>termijn\u201d <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kortlopen<span class=\"_ _4\"></span>de <span class=\"_ _8\"> </span>gedeel<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>rubriek <span class=\"_ _8\"> </span>\u201cBelasting<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>korte termijn\u201d <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>econsolideerde<span class=\"_ _4\"></span> balans.<span class=\"_ _4\"></span> Op h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>einde va<span class=\"_ _4\"></span>n 5 <span class=\"_ _4\"></span>opeenvolg<span class=\"_ _4\"></span>end<span class=\"ff2\">e bo<span class=\"_ _4\"></span>ekjaren <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het s<span class=\"_ _4\"></span>aldo <span class=\"_ _4\"></span>van </span>het <span class=\"_ _f\"> </span>ongebruik<span class=\"_ _4\"></span>te <span class=\"_ _f\"> </span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>contanten <span class=\"_ _7\"> </span>ontvangen <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>overheid.<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>inkomsten <span class=\"_ _7\"> </span>uit <span class=\"_ _f\"> </span>die belastingkredi<span class=\"_ _4\"></span>eten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1f\"> </span>in <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>post <span class=\"_ _1b\"> </span>\u201cOverige <span class=\"_ _1f\"> </span>bedrijfsopbrengs<span class=\"_ _4\"></span>ten\u201d <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>winst<span class=\"ff2\">-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span></span>verliesrekening<span class=\"_ _4\"></span>. M.<span class=\"ff9 ls1\"> <span class=\"_ _7\"> </span><span class=\"ff2\">PERSONEELSBELO<span class=\"_ _4\"></span>NINGEN </span></span>Personeelsvergo<span class=\"_ _4\"></span>edingen op <span class=\"_ _4\"></span>korte termijn Verplichting<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>betr<span class=\"_ _4\"></span>effende <span class=\"_ _3\"></span>lonen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>salariss<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>verwach<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>afgewikkeld<span class=\"_ _4\"></span> binnen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>twaalf <span class=\"_ _a\"></span>maanden <span class=\"_ _a\"></span>na <span class=\"_ _a\"></span>afloop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gerelateerde <span class=\"_ _a\"></span>diensten<span class=\"_ _4\"></span> verleenden, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>geboekt <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>einde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verslag<span class=\"_ _4\"></span>periode <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> worden <span class=\"_ _4\"></span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bedragen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hting <span class=\"_ _4\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afwikkeling <span class=\"_ _5\"></span>van de <span class=\"_ _14\"> </span>verplich<span class=\"_ _4\"></span>tingen. <span class=\"_ _15\"> </span>Deze <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _15\"> </span>de <span class=\"_ _14\"> </span>balans <span class=\"_ _15\"> </span>gepresentee<span class=\"_ _4\"></span>rd <span class=\"_ _15\"> </span>als <span class=\"_ _14\"> </span>kortlopend<span class=\"_ _4\"></span>e personeels<span class=\"_ _4\"></span>verplichtinge<span class=\"ls12\">n.<span class=\"_ _3b\"> </span></span> Pensioenuitkeri<span class=\"_ _4\"></span>ngen Met ing<span class=\"_ _4\"></span>ang van<span class=\"_ _4\"></span> 1 jul<span class=\"_ _4\"></span>i 2<span class=\"_ _4\"></span>009 h<span class=\"_ _4\"></span>eeft de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezegde <span class=\"_ _4\"></span>pensioen<span class=\"_ _4\"></span>regeling <span class=\"_ _4\"></span>(defined <span class=\"_ _4\"></span>benefit) <span class=\"_ _4\"></span>omgeze<span class=\"_ _4\"></span>t naar<span class=\"_ _4\"></span> een <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>toegezegde <span class=\"_ _2\"></span>bijdrager<span class=\"_ _4\"></span>egeling <span class=\"_ _2\"></span>(defined <span class=\"_ _2\"></span>contribu<span class=\"_ _4\"></span>tion). <span class=\"_ _9\"></span>De t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>30 <span class=\"_ _9\"></span>juni <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>opgebouwde<span class=\"_ _4\"></span> rechten <span class=\"_ _6\"> </span>blijven <span class=\"_ _b\"> </span>evenwel <span class=\"_ _6\"> </span>behouden. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>Groep <span class=\"_ _6\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>om<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>deze <span class=\"_ _6\"> </span>reden <span class=\"_ _6\"> </span>twee <span class=\"_ _6\"> </span>pensioenpl<span class=\"_ _4\"></span>annen: <span class=\"_ _6\"> </span>(i) <span class=\"_ _6\"> </span>de oorspronkelijk<span class=\"_ _4\"></span> toege<span class=\"_ _4\"></span>zegde p<span class=\"_ _4\"></span>ensioenreg<span class=\"_ _4\"></span>eling <span class=\"_ _4\"></span>en (ii)<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>pensioenreg<span class=\"_ _4\"></span>eling di<span class=\"_ _4\"></span>e qua<span class=\"_ _4\"></span> stru<span class=\"_ _4\"></span>ctuur e<span class=\"_ _4\"></span>en to<span class=\"_ _4\"></span>egezegd<span class=\"_ _4\"></span>e bijdrageregeling<span class=\"_ _4\"></span> is.<span class=\"_ _3b\"> </span>Voor beide r<span class=\"_ _4\"></span>egelingen word<span class=\"_ _4\"></span>en de activa aan<span class=\"_ _4\"></span>gehouden in<span class=\"_ _4\"></span> afzonderlijke<span class=\"_ _4\"></span> in trus<span class=\"_ _4\"></span>t ondergebrach<span class=\"_ _4\"></span>te fondsen. In <span class=\"_ _4\"></span>overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Belgische <span class=\"_ _4\"></span>wetgeving<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oepassing<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>tweed<span class=\"_ _4\"></span>e pijler <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gegarandeerd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>imumrendemen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>zogenaamde <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>-Vandenbroucke<span class=\"_ _4\"></span>), <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>alle<span class=\"_ _4\"></span> Belgische <span class=\"_ _16\"> </span>pensioenplannen<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gestructureerd <span class=\"_ _16\"> </span>zijn <span class=\"_ _19\"> </span>als <span class=\"_ _19\"> </span>toegezegde <span class=\"_ _19\"> </span>bijdragere<span class=\"_ _4\"></span>gelingen <span class=\"_ _16\"> </span>onder <span class=\"_ _1f\"> </span>IFRS beschouwd als<span class=\"_ _4\"></span> feitelijke toe<span class=\"_ _4\"></span>gezegde bijdrag<span class=\"_ _4\"></span>eregelingen <span class=\"_ _4\"></span>en worden d<span class=\"_ _4\"></span>eze bijgevolg<span class=\"_ _4\"></span> als zodanig gebo<span class=\"_ _4\"></span>ekt. Door <span class=\"_ _4\"></span>dit <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>egarandeerde <span class=\"_ _5\"></span>minimumrend<span class=\"_ _4\"></span>ement <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>werkge<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>geconfron<span class=\"_ _4\"></span>teerd <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _4\"></span>risico<span class=\"_ _4\"></span> aangezien verde<span class=\"_ _4\"></span>re bijdragen kunnen word<span class=\"_ _4\"></span>en verlangd indien het rend<span class=\"_ _4\"></span>ement op de activa niet volstaat om de minimumui<span class=\"_ _4\"></span>tkeringen <span class=\"_ _4\"></span>te betalen.<span class=\"_ _4\"></span> De <span class=\"_ _8\"> </span>verbintenissen <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Groep  ond<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>de  to<span class=\"_ _4\"></span>egezegde <span class=\"_ _8\"> </span>pensioenr<span class=\"_ _4\"></span>egelingen, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>hieraan <span class=\"_ _8\"> </span>verbonden kosten, <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _a\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>\u2018projec<span class=\"_ _4\"></span>ted <span class=\"_ _a\"></span>unit <span class=\"_ _a\"></span>credit\u2019<span class=\"ff2\">-methode, <span class=\"_ _3\"></span>waarbij <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>elke <span class=\"_ _a\"></span>balansdatum<span class=\"_ _4\"></span> </span>actuari\u00eble <span class=\"_ _2\"></span>waardering<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>uitge<span class=\"_ _4\"></span>voerd <span class=\"_ _9\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bevoegd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>actuaris. <span class=\"_ _9\"></span>Pensioenk<span class=\"_ _4\"></span>osten <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>verstreken<span class=\"_ _4\"></span> diensttijd <span class=\"_ _a\"></span>worden <span class=\"_ _a\"></span>onmiddel<span class=\"_ _4\"></span>lijk <span class=\"_ _a\"></span>opgenomen <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>mate <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>voordelen <span class=\"_ _a\"></span>reeds <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>toegekend. <span class=\"_ _a\"></span>Zo <span class=\"_ _e\"> </span>niet<span class=\"_ _4\"></span> worden <span class=\"_ _e\"></span>deze <span class=\"_ _e\"> </span>afgeschr<span class=\"_ _4\"></span>even <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>lineaire <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>gemiddelde <span class=\"_ _a\"></span>periode <span class=\"_ _e\"> </span>totdat <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden verworven. <span class=\"_ _3\"></span>Waa<span class=\"_ _4\"></span>rdeaanpassi<span class=\"_ _4\"></span>ngen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>netto-verplicht<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>hoofde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>toegezegde <span class=\"_ _3\"></span>pensio<span class=\"_ _4\"></span>enrechten worden rech<span class=\"_ _4\"></span>tstreeks in h<span class=\"_ _4\"></span>et eigen vermo<span class=\"_ _4\"></span>gen verwe<span class=\"_ _4\"></span>rkt. De <span class=\"_ _9\"></span>pensioenverplic<span class=\"_ _4\"></span>hting <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>opgenomen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>balans<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>vertegenwoordigt <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>huidig<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de toegezegde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pensioenverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>zoals <span class=\"_ _2\"></span>deze <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>aang<span class=\"_ _4\"></span>epast <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>niet-opgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>actuari\u00eble <span class=\"_ _2\"></span>winsten <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> verliezen <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>niet-opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>pensioenko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>erstreken <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>tijd, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>zoals <span class=\"_ _3\"></span>deze<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>vermind<span class=\"_ _4\"></span>erd met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de fondsbeleggingen.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Elk <span class=\"_ _2\"></span>actief dat <span class=\"_ _2\"></span>resulteert uit <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>berekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>beperkt tot het <span class=\"_ _2\"></span>nettototaal van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>niet-o<span class=\"_ _4\"></span>pgenomen actuari\u00eble <span class=\"_ _2\"></span>verliezen en <span class=\"_ _2\"></span>pensioenkosten van <span class=\"_ _2\"></span>verstreken diensttijd, vermeerde<span class=\"_ _4\"></span>rd me<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e huidig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van de <span class=\"_ _5\"></span>toekomstig <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>re t<span class=\"_ _4\"></span>erugbetalingen <span class=\"_ _5\"></span>en verminde<span class=\"_ _4\"></span>ringen <span class=\"_ _4\"></span>in toekomstig<span class=\"_ _4\"></span>e bijdragen aan<span class=\"_ _4\"></span> het fonds<span class=\"_ _4\"></span>. Er werden ge<span class=\"_ _4\"></span>en overig<span class=\"_ _4\"></span>e vergoeding<span class=\"_ _4\"></span>en op lange of ko<span class=\"_ _4\"></span>rte termijn <span class=\"_ _4\"></span>toegekend aan d<span class=\"_ _4\"></span>e werknem<span class=\"_ _4\"></span>ers. Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>O.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">EIGEN-VERMOGE<span class=\"_ _4\"></span>NSINSTR<span class=\"_ _4\"></span>UMENTEN </span></span>De <span class=\"_ _3\"></span>eigen-<span class=\"_ _4\"></span>vermogensin<span class=\"_ _4\"></span>strument<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>uitg<span class=\"_ _4\"></span>egeven <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>teg<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>het ontvangen <span class=\"_ _5\"></span>bedrag. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>directe <span class=\"_ _4\"></span>kosten <span class=\"_ _5\"></span>van de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgifte <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboe<span class=\"_ _4\"></span>kt <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>vermindering <span class=\"_ _5\"></span>van he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kapitaal.<span class=\"_ _4\"></span> P.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">FINANCI\u00cbLE BA<span class=\"_ _4\"></span>TEN EN LAST<span class=\"_ _4\"></span>EN </span></span>Financi\u00eble <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rent<span class=\"_ _4\"></span>ebaten <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>ge\u00efnveste<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>gelden. <span class=\"_ _3\"></span>Ger<span class=\"_ _4\"></span>ealiseerde <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>niet-gerealise<span class=\"_ _4\"></span>erde wisselkoers<span class=\"_ _4\"></span>verschillen wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men onder<span class=\"_ _4\"></span> financi\u00eble ba<span class=\"_ _4\"></span>ten en lasten.<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs30\"><div class=\"t m0 x2c h3 ye2 ff2 fs1 fc1 sc1 ls43 ws0\">Q.<span class=\"ff9 ls1\"> <span class=\"_ _1b\"> </span><span class=\"ff2\">GESEGMENTEERDE INFO<span class=\"_ _4\"></span>RMATIE </span></span></div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Een opera<span class=\"_ _4\"></span>tioneel segmen<span class=\"_ _4\"></span>t is een ond<span class=\"_ _4\"></span>erdeel van <span class=\"_ _4\"></span>een entiteit: </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y716 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Dat bed<span class=\"_ _4\"></span>rijfsactivit<span class=\"_ _4\"></span>eiten ui<span class=\"_ _4\"></span>toefent <span class=\"_ _4\"></span>waarui<span class=\"_ _4\"></span>t opbrengs<span class=\"_ _4\"></span>ten w<span class=\"_ _4\"></span>orden <span class=\"_ _4\"></span>verdiend <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>waarbij k<span class=\"_ _4\"></span>osten <span class=\"_ _4\"></span>kunnen<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y717 ff2 fs1 fc1 sc1 ls1 ws0\">worden gemaak<span class=\"_ _4\"></span>t (met inbeg<span class=\"_ _4\"></span>rip van opb<span class=\"_ _4\"></span>rengsten en kos<span class=\"_ _4\"></span>ten uit transacti<span class=\"_ _4\"></span>es met and<span class=\"_ _4\"></span>ere onderdelen<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y3f0 ff2 fs1 fc1 sc1 ls1 ws0\">van de en<span class=\"_ _4\"></span>titeit); </div><div class=\"t m0 x11 h3 y654 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Waarvan <span class=\"_ _1f\"> </span>de <span class=\"_ _1b\"> </span>bedrijfs<span class=\"_ _4\"></span>resultaten<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>regelmatig<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>beoordeeld <span class=\"_ _1b\"> </span>door <span class=\"_ _1f\"> </span>de <span class=\"_ _1b\"> </span>hoog<span class=\"_ _4\"></span>stgeplaatste </span></span></div><div class=\"t m0 x12 h3 y655 ff2 fs1 fc1 sc1 ls1 ws0\">leidinggevend<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>entiteit <span class=\"_ _f\"> </span>die <span class=\"_ _7\"> </span>belangrijke <span class=\"_ _7\"> </span>operatio<span class=\"_ _4\"></span>nele <span class=\"_ _7\"> </span>beslissingen <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>nemen <span class=\"_ _7\"> </span>(chief </div><div class=\"t m0 x12 h3 y656 ff2 fs1 fc1 sc1 ls1 ws0\">operating <span class=\"_ _5\"></span>decision <span class=\"_ _4\"></span>maker), <span class=\"_ _4\"></span>teneinde <span class=\"_ _5\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kennen <span class=\"_ _4\"></span>middele<span class=\"_ _4\"></span>n </div><div class=\"t m0 x12 h3 y530 ff2 fs1 fc1 sc1 ls1 ws0\">te nemen en d<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>resultaten van<span class=\"_ _4\"></span> het segm<span class=\"_ _4\"></span>ent te evalueren<span class=\"_ _4\"></span>; en </div><div class=\"t m0 x11 h3 y718 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Waarvoor <span class=\"_ _6\"> </span>afzonderlijke <span class=\"_ _6\"> </span>financi\u00eble <span class=\"_ _6\"> </span>informatie <span class=\"_ _6\"> </span>beschikbaar <span class=\"_ _6\"> </span>is, <span class=\"_ _7\"> </span>dat <span class=\"_ _6\"> </span>zich <span class=\"_ _7\"> </span>ofwel <span class=\"_ _6\"> </span>toelegt <span class=\"_ _7\"> </span>op <span class=\"_ _6\"> </span>het </span></span></div><div class=\"t m0 x12 h3 y719 ff2 fs1 fc1 sc1 ls1 ws0\">verstrekken v<span class=\"_ _4\"></span>an specifi<span class=\"_ _4\"></span>eke producten of diens<span class=\"_ _4\"></span>ten (bedrij<span class=\"_ _4\"></span>fssegment), of<span class=\"_ _4\"></span>wel op he<span class=\"_ _4\"></span>t verstrekken<span class=\"_ _4\"></span> van </div><div class=\"t m0 x12 h3 y533 ff2 fs1 fc1 sc1 ls1 ws0\">producten <span class=\"_ _4\"></span>of diens<span class=\"_ _4\"></span>ten binn<span class=\"_ _4\"></span>en een<span class=\"_ _4\"></span> bepa<span class=\"_ _4\"></span>alde eco<span class=\"_ _4\"></span>nomische <span class=\"_ _4\"></span>omgeving <span class=\"_ _4\"></span>(geografisch<span class=\"_ _4\"></span> segm<span class=\"_ _4\"></span>ent), en <span class=\"_ _4\"></span>dat<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y71a ff4 fs1 fc1 sc1 ls1 ws0\">onderworpen is<span class=\"_ _4\"></span> aan risico\u2019s<span class=\"_ _4\"></span> en vergoeding<span class=\"_ _4\"></span>en die ve<span class=\"_ _4\"></span>rschillend zijn <span class=\"_ _4\"></span>van die van and<span class=\"_ _4\"></span>ere segment<span class=\"_ _4\"></span>en.<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y71b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y71c ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>tinformatie<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>weergegeven <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>manier <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>consistent <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>interne <span class=\"_ _5\"></span>rapportering <span class=\"_ _5\"></span>aan </div><div class=\"t m0 x2 h3 y26a ff2 fs1 fc1 sc1 ls1 ws0\">het <span class=\"_ _9\"></span>orgaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>entiteit <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>belangrijkste <span class=\"_ _2\"></span>operationel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>neemt <span class=\"_ _2\"></span>(chief <span class=\"_ _9\"></span>opera<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>decisio<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y26b ff2 fs1 fc1 sc1 ls1 ws0\">maker), teneinde haa<span class=\"_ _4\"></span>r in <span class=\"_ _2\"></span>de mogelijkheid te stellen beslissin<span class=\"_ _4\"></span>gen te <span class=\"_ _2\"></span>nemen over de aan het segment toe te </div><div class=\"t m0 x2 h3 y26c ff2 fs1 fc1 sc1 ls1 ws0\">kennen middelen en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financi\u00eble prestaties van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>segment<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>evalueren.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>moment wordt <span class=\"_ _2\"></span>binnen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y71d ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion op glo<span class=\"_ _4\"></span>baal niveau g<span class=\"_ _4\"></span>erapportee<span class=\"_ _4\"></span>rd. </div><div class=\"t m0 x2 h3 y71e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y36a ff2 fs1 fc1 sc1 ls2 ws0\">R.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORRAAD </span></span></div><div class=\"t m0 x2 h3 y71f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y720 ff2 fs1 fc1 sc1 ls1 ws0\">Grondstoff<span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>hulpstoff<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>handelsartikelen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span>realiseerbar<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y721 ff2 fs1 fc1 sc1 ls1 ws0\">waarde, <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>naa<span class=\"_ _4\"></span>rgelang <span class=\"_ _e\"> </span>wat <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>laagste <span class=\"_ _8\"> </span>is. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>systeem <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>voorraadbeheer<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>gebaseerd<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  FIFO-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y722 ff2 fs1 fc1 sc1 ls1 ws0\">methode.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y36e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y723 ff2 fs1 fc1 sc1 ls1 ws0\">Goederen in bew<span class=\"_ _4\"></span>erking en gere<span class=\"_ _4\"></span>ed product worden g<span class=\"_ _4\"></span>ewaarde<span class=\"_ _4\"></span>erd tegen de standaa<span class=\"_ _4\"></span>rdfabricagekos<span class=\"_ _4\"></span>ten of de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y724 ff2 fs1 fc1 sc1 ls1 ws0\">netto realise<span class=\"_ _4\"></span>erbare waard<span class=\"_ _4\"></span>e. Het systeem<span class=\"_ _4\"></span> van voor<span class=\"_ _4\"></span>raadbeheer is g<span class=\"_ _4\"></span>ebaseerd op d<span class=\"_ _4\"></span>e FIFO-methode.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y725 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y726 ff2 fs1 fc1 sc1 ls1 ws0\">Elke <span class=\"_ _9\"></span>verslagperiode<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>est <span class=\"_ _9\"></span>uitgevoerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>etto <span class=\"_ _9\"></span>realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to <span class=\"_ _9\"></span>realiseerbare </div><div class=\"t m0 x2 h3 y541 ff2 fs1 fc1 sc1 ls1 ws0\">waarde <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>verkoopp<span class=\"_ _4\"></span>rijs <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>normale <span class=\"_ _2\"></span>bedrijfsuitoe<span class=\"_ _4\"></span>fening, <span class=\"_ _2\"></span>verminderd <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>de </div><div class=\"t m0 x2 h3 y727 ff2 fs1 fc1 sc1 ls1 ws0\">geschatte kos<span class=\"_ _4\"></span>ten van voltoo<span class=\"_ _4\"></span>iing en de g<span class=\"_ _4\"></span>eschatte kost<span class=\"_ _4\"></span>en die nodig zijn o<span class=\"_ _4\"></span>m de ver<span class=\"_ _4\"></span>koop te realis<span class=\"_ _4\"></span>eren. </div><div class=\"t m0 x2 h3 y41c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y728 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _16\"> </span>standaard<span class=\"_ _4\"></span>fabricageprijs<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>goederen<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>be<span class=\"_ _4\"></span>werking <span class=\"_ _16\"> </span>en <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>gereed<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>product <span class=\"_ _17\"> </span>omvat <span class=\"_ _16\"> </span>(i) <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x2 h3 y729 ff2 fs1 fc1 sc1 ls1 ws0\">aanschaffings<span class=\"_ _4\"></span>prijs van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gronds<span class=\"_ _4\"></span>tof <span class=\"_ _2\"></span>fen, (<span class=\"_ _2\"></span>ii) verbruiksgo<span class=\"_ _4\"></span>ederen en <span class=\"_ _2\"></span>hulpstoffen, (iii) de <span class=\"_ _2\"></span>productiekos<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>di<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y41f ff2 fs1 fc1 sc1 ls1 ws0\">rechtstre<span class=\"_ _4\"></span>eks <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>product <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>oerekenbaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>zijn, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>(iv) <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>evenredige<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>produc<span class=\"_ _4\"></span>tiekosten <span class=\"_ _3\"></span>die<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y72a ff2 fs1 fc1 sc1 ls1 ws0\">slechts <span class=\"_ _4\"></span>onrechts<span class=\"_ _4\"></span>treeks aa<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et p<span class=\"_ _4\"></span>roduct <span class=\"_ _4\"></span>toerekenbaa<span class=\"_ _4\"></span>r zijn<span class=\"_ _4\"></span>, voo<span class=\"_ _4\"></span>r zo<span class=\"_ _4\"></span>ver de<span class=\"_ _4\"></span>ze ko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>betrekking <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y72b ff2 fs1 fc1 sc1 ls1 ws0\">normale p<span class=\"_ _4\"></span>roductieperio<span class=\"_ _4\"></span>de. </div><div class=\"t m0 x2 h3 y72c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y72d ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>standaardfabricag<span class=\"_ _4\"></span>eprijs <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>vergeleken <span class=\"_ _e\"> </span>met <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>werkelijke <span class=\"_ _e\"> </span>vervaardigingsprijs<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>jaarbasis<span class=\"_ _4\"></span>, <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y72e ff2 fs1 fc1 sc1 ls1 ws0\">waarde van<span class=\"_ _4\"></span> de voorraden <span class=\"_ _4\"></span>wordt waar<span class=\"_ _4\"></span> nodig aangepas<span class=\"_ _4\"></span>t. </div><div class=\"t m0 x2 h3 y72f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y730 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>goederen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bewerking<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _a\"></span>bijzondere <span class=\"_ _a\"></span>waardeve<span class=\"_ _4\"></span>rminderings<span class=\"_ _4\"></span>verliezen <span class=\"_ _3\"></span>toegepast, <span class=\"_ _a\"></span>indien <span class=\"_ _a\"></span>hun </div><div class=\"t m0 x2 h3 y731 ff2 fs1 fc1 sc1 ls1 ws0\">vervaardig<span class=\"_ _4\"></span>ingsprijs, <span class=\"_ _2\"></span>vermeerderd<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>geraamde <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>nog<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>maken <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _2\"></span>de </div><div class=\"t m0 x2 h3 y732 ff2 fs1 fc1 sc1 ls1 ws0\">nettoverkoopp<span class=\"_ _4\"></span>rijs aan het <span class=\"_ _4\"></span>einde van<span class=\"_ _4\"></span> het boekjaar. </div><div class=\"t m0 x2 h3 y733 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y734 ff2 fs1 fc1 sc1 ls1 ws0\">Bijzondere <span class=\"_ _9\"></span>waardeverminde<span class=\"_ _4\"></span>ringsverliezen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>voor<span class=\"_ _4\"></span>raden <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>geanalysee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>indien <span class=\"_ _3\"></span>de </div><div class=\"t m0 x2 h3 y735 ff2 fs1 fc1 sc1 ls1 ws0\">netto realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>waarde lager is <span class=\"_ _2\"></span>dan de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De berekening van netto realiseerbare waarde houdt </div><div class=\"t m0 x2 h3 y736 ff2 fs1 fc1 sc1 ls1 ws0\">rekening met de <span class=\"_ _2\"></span>specifieke karakteristi<span class=\"_ _4\"></span>eken van <span class=\"_ _2\"></span>de v<span class=\"_ _2\"></span>oorraad, waaronder de <span class=\"_ _2\"></span>vervald<span class=\"_ _4\"></span>atum en <span class=\"_ _2\"></span>indicaties die </div><div class=\"t m0 x2 h3 y737 ff2 fs1 fc1 sc1 ls1 ws0\">wijzen op e<span class=\"_ _4\"></span>en lage rotatie.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y738 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>5.5.4 Belangri<span class=\"_ _4\"></span>jke boekho<span class=\"_ _4\"></span>udkundige ra<span class=\"_ _4\"></span>mingen, v<span class=\"_ _4\"></span>eronderst<span class=\"_ _4\"></span>ellingen en b<span class=\"_ _4\"></span>eoordelinge<span class=\"_ _4\"></span>n Het opstellen van de jaarrekening in overeens<span class=\"_ _4\"></span>temming met IFRS verplicht het managemen<span class=\"_ _4\"></span>t om <span class=\"_ _2\"></span>gebruik te maken <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vero<span class=\"_ _4\"></span>nderstellingen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>hebben op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gerapport<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>passiva<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toelichting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>latent<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>passiva <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>jaarrekening, en <span class=\"_ _9\"></span>de gerapporte<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>bedragen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>uitgaven <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verslag<span class=\"_ _4\"></span>periode. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>eigenlijke<span class=\"_ _4\"></span> resultaten kunn<span class=\"_ _4\"></span>en verschil<span class=\"_ _4\"></span>len van deze<span class=\"_ _4\"></span> ramingen. De <span class=\"_ _3\"></span>voornaams<span class=\"_ _4\"></span>te <span class=\"_ _3\"></span>verond<span class=\"_ _4\"></span>erstellingen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>betrekking <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>elingen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>voornaamste<span class=\"_ _4\"></span> bronnen van onz<span class=\"_ _4\"></span>ekerheid<span class=\"_ _4\"></span> bij ramingen op d<span class=\"_ _4\"></span>e balansda<span class=\"_ _4\"></span>tum, word<span class=\"_ _4\"></span>en hieronder w<span class=\"_ _4\"></span>eergegev<span class=\"_ _4\"></span>en: Continu\u00efteit De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening werd<span class=\"_ _4\"></span> opgesteld in d<span class=\"_ _4\"></span>e verond<span class=\"_ _4\"></span>erstelling van co<span class=\"_ _4\"></span>ntinu\u00efteit. Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bed<span class=\"_ _4\"></span>raagt 1,7 miljoen euro en is nie<span class=\"_ _4\"></span>t voldoende om de acti<span class=\"_ _4\"></span>viteiten van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>financieringsbronn<span class=\"_ _4\"></span>en) <span class=\"_ _2\"></span>tot <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>ongevee<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>4,9<span class=\"_ _4\"></span> miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap) en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro indien <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>versla<span class=\"ls13\">g.</span> De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de<span class=\"_ _4\"></span> Tranche. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>Converteerbar<span class=\"_ _4\"></span>e leningen De Groep heeft converteerb<span class=\"_ _4\"></span>are leningen bij <span class=\"_ _2\"></span>Atlas en Kreos Capital / P<span class=\"_ _2\"></span>ontifax Ven<span class=\"_ _4\"></span>tures. De converteerbar<span class=\"_ _4\"></span>e leningen worden gewaa<span class=\"_ _4\"></span>rdeerd tegen re<span class=\"_ _4\"></span>\u00eble waarde met verwerking<span class=\"_ _4\"></span> van waardeverandering<span class=\"_ _4\"></span>en in <span class=\"_ _2\"></span>de winst- en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _4\"></span>ng. <span class=\"_ _2\"></span>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde maakt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>inschattingen over <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>et toe <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>passen <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ringsmodel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>bepaalde <span class=\"_ _3\"></span>scena<span class=\"_ _4\"></span>rio\u2019s <span class=\"_ _3\"></span>zich <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> toekomst zull<span class=\"_ _4\"></span>en voordoen. <span class=\"_ _4\"></span>De voorwaa<span class=\"_ _4\"></span>rden en ver<span class=\"_ _4\"></span>dere informati<span class=\"_ _4\"></span>e worden v<span class=\"_ _4\"></span>erstrekt in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>11.<span class=\"_ _2\"></span> Opbrengst<span class=\"_ _4\"></span>en uit contracten met kl<span class=\"_ _4\"></span>anten O<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>t vi<span class=\"_ _4\"></span>jf<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span>nm<span class=\"_ _5\"></span>od<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IF<span class=\"_ _4\"></span>RS<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>15<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>be<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> sch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n en be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>Gro<span class=\"_ _5\"></span>ep<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>be<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>kk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>pr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _5\"></span>hti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _f\"> </span>ui<span class=\"_ _4\"></span>tm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>ha<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>toe<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>iep<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>js<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de p<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>in<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>af<span class=\"_ _4\"></span>ko<span class=\"_ _5\"></span>mst<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae-<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>via<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>we<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>li<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>In<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>dr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>E<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>G<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>p s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span> \u00e9<span class=\"_ _4\"></span>\u00e9n<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>uc<span class=\"_ _5\"></span>t aa<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> tr<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> is b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>lg<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _5\"></span>ele<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span>e fl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>. <table class=\"s w11c hba\" id=\"_39ec3862-5f54-4cd3-a692-4adf8868fc5b\"><tr><td class=\"c x10e ybeb w82 h5f\"><div class=\"t m9 x54 h60 y4c6 ff16 fs8 fc1 sc1 ls1 ws0\">STAP </div></td><td class=\"c x10f ybed w11d hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">OPBRENG<span class=\"_ _4\"></span>STEN UI<span class=\"_ _4\"></span>T DE V<span class=\"_ _4\"></span>ERKOOP VAN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybee w11e hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">FLACON<span class=\"_ _4\"></span>S<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf0 w11f hbc\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion sloot een contract af <span class=\"_ _2\"></span>met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf1 w120 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Inceptua en Eumedica <span class=\"_ _2\"></span>voor de<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybf2 w82 h61\"><div class=\"t m0 x54 h62 y748 ff18 fs9 fc1 sc1 ls1 ws0\">1. Identificatie van het co<span class=\"_ _2\"></span>ntract </div></td><td class=\"c x10f ybf3 w121 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">commercialisering van <span class=\"_ _2\"></span>JETREA\u00ae<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf4 w122 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">zoals vermeld in toelich<span class=\"_ _2\"></span>ting 5.8 onder<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf5 w123 hbd\"><div class=\"t m0 xeb h63 ybef ff19 fs9 fc1 sc1 ls1 ws0\">\u201cSignificante overeenkomsten\u201d<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf6 w124 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Bij alle distributieovereenk<span class=\"_ _2\"></span>omsten is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybf8 w125 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">2. Identificatie van de<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybf9 w126 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">er slechts \u00e9\u00e9n prestatieverpl<span class=\"_ _2\"></span>ichting:<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybfa w127 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">prestatieverplichtingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybfb w128 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de levering van goederen <span class=\"_ _2\"></span>aan een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfc w129 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">derde partij.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfd w12a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">De individuele prijs p<span class=\"_ _2\"></span>er flacon is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybfe w82 h65\"><div class=\"t m0 x54 h62 y74c ff18 fs9 fc1 sc1 ls1 ws0\">3. Identificatie van de tra<span class=\"_ _2\"></span>nsactieprijs </div></td><td class=\"c x10f ybff w12b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">vastgelegd in de overeen<span class=\"_ _2\"></span>komst met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc00 w12c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de klant.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc01 w12d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Aangezien er slechts \u00e9\u00e9n<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc02 w12e hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">prestatieverplichting is, is <span class=\"_ _2\"></span>er geen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc03 w82 h61\"><div class=\"t m0 x54 h62 y74b ff18 fs9 fc1 sc1 ls1 ws0\">4. Toewijzing van de transact<span class=\"_ _2\"></span>ieprijs<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc04 w12f hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">toewijzing van de p<span class=\"_ _2\"></span>rijs. Om die reden<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc05 w130 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wordt een individuele prij<span class=\"_ _2\"></span>s per flacon<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc06 w131 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">geboekt.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc07 w132 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Opbrengsten worden <span class=\"_ _2\"></span>geboekt bij de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc08 w133 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">levering aan de klant. Terugz<span class=\"_ _2\"></span>endingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc09 w134 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">worden strikt naar goed<span class=\"_ _2\"></span>dunken van<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0a w135 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion gecrediteerd en <span class=\"_ _2\"></span>er wordt een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0b w136 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">voorziening voor Ameri<span class=\"_ _2\"></span>kaanse<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc0c w82 h66\"><div class=\"t m0 x54 h62 y754 ff18 fs9 fc1 sc1 ls1 ws0\">5. Opname van opbrengsten<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc0d w137 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">terugzendingen getroffen <span class=\"_ _2\"></span>op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0e w138 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van historische gegevens.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0f w139 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Voorzieningen voor korti<span class=\"_ _2\"></span>ngen aan<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc10 w13a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">klanten in de EU of de res<span class=\"_ _2\"></span>t van de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc11 w13b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wereld worden aange<span class=\"_ _2\"></span>legd op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc12 w13c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van contractuele afspra<span class=\"_ _2\"></span>ken en/of<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc13 w13d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">lokale reglementering.<span class=\"_ _3b\"> </span></div></td></tr></table>Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingsregeli<span class=\"_ _4\"></span>ngen De <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>bepaalt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>aandelen <span class=\"_ _5\"></span>gebaseerde <span class=\"_ _5\"></span>vergoedingsregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hand <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>re\u00eble waarde <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermog<span class=\"_ _4\"></span>ensinstrument <span class=\"_ _8\"> </span>op <span class=\"_ _e\"> </span>toekenningsdatum. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>bepalen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>re\u00eble <span class=\"_ _8\"> </span>waarde<span class=\"_ _4\"></span> veronders<span class=\"_ _4\"></span>telt <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>keuze <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>meest <span class=\"_ _4\"></span>gesc<span class=\"_ _4\"></span>hikte <span class=\"_ _5\"></span>waarderingsm<span class=\"_ _4\"></span>odel <span class=\"_ _4\"></span>bij <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>eigen-ver<span class=\"_ _4\"></span>mogensinstrum<span class=\"_ _4\"></span>enten, waarbij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>kenmerken <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermogensins<span class=\"_ _4\"></span>trument <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitgif<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>ervan <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>doorslaggev<span class=\"_ _4\"></span>ende invloed <span class=\"_ _b\"> </span>hebben.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Dit <span class=\"_ _b\"> </span>veronderstel<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>ook<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>input <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>waarderingsmo<span class=\"_ _4\"></span>del <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>aantal  r<span class=\"_ _2\"></span>elevan<span class=\"_ _4\"></span>te veronders<span class=\"_ _4\"></span>tellingen, <span class=\"_ _2\"></span>zoals <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>levensduur<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>recht, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volatiliteit, <span class=\"_ _2\"></span>enz. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>beoordeling<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>en het model wo<span class=\"_ _4\"></span>rden verde<span class=\"_ _4\"></span>r gespecificee<span class=\"_ _4\"></span>rd in toelich<span class=\"_ _4\"></span>ting 5.7.8. Activering en bij<span class=\"_ _4\"></span>zondere waa<span class=\"_ _4\"></span>rdevermindering <span class=\"_ _4\"></span>van immateri<span class=\"_ _4\"></span>\u00eble activa De Groep verwer<span class=\"_ _4\"></span>kt alleen rech<span class=\"_ _4\"></span>ten en IP als immateri\u00ebl<span class=\"_ _4\"></span>e activa als ze verwor<span class=\"_ _4\"></span>ven zijn van derden,<span class=\"_ _4\"></span> en kosten van interne<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> alleen <span class=\"_ _4\"></span>als aan de <span class=\"_ _4\"></span>voorwaarden <span class=\"_ _4\"></span>voor de opn<span class=\"_ _4\"></span>ame als i<span class=\"_ _4\"></span>mmateri\u00eble<span class=\"_ _4\"></span> activa is<span class=\"_ _4\"></span> voldaan. In <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>andere <span class=\"_ _2\"></span>gevallen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>dergelijke <span class=\"_ _2\"></span>kosten <span class=\"_ _9\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>ze zich <span class=\"_ _9\"></span>voordoen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>enkel <span class=\"_ _2\"></span>geactiveerd <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>product <span class=\"_ _2\"></span>zich <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Fase <span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>evindt <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kans <span class=\"_ _9\"></span>op toekomstig<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>succes <span class=\"_ _4\"></span>zee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>wordt. <span class=\"_ _5\"></span>Boekhoudkundige <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelingen <span class=\"_ _5\"></span>in v<span class=\"_ _4\"></span>erband <span class=\"_ _4\"></span>met de <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>evol<span class=\"_ _4\"></span>utie, <span class=\"_ _3\"></span>gro<span class=\"_ _4\"></span>ei, <span class=\"_ _3\"></span>verkoop, <span class=\"_ _9\"></span>kans <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>suc<span class=\"_ _4\"></span>ces <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>disconteringsvoe<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _9\"></span>zijn factoren <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gebruikt <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>waardering <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>immaterieel <span class=\"_ _2\"></span>actief <span class=\"_ _9\"></span>bestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>jaarlijks<span class=\"_ _4\"></span>e onderzoek op bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardeverm<span class=\"_ _4\"></span>indering uit te vo<span class=\"_ _4\"></span>eren. Belastingen<span class=\"_ _4\"></span> De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>oordeel <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>aanzienlijke <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>omtrent <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>toekomstig <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de fiscale verlie<span class=\"_ _4\"></span>zen van Oxurio<span class=\"_ _4\"></span>n NV, om<span class=\"_ _4\"></span>dat op dit mo<span class=\"_ _4\"></span>ment de impac<span class=\"_ _4\"></span>t van de oc<span class=\"_ _4\"></span>trooi-aftrek op h<span class=\"_ _4\"></span>et toekomsti<span class=\"_ _4\"></span>g belastbaar <span class=\"_ _3\"></span>resultaat <span class=\"_ _a\"></span>zeer <span class=\"_ _a\"></span>moeilijk <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ingeschat. <span class=\"_ _3\"></span>Aangezien <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Groep <span class=\"_ _a\"></span>slechts <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>een fiscale ruling <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>boven<span class=\"_ _4\"></span>vermelde octrooi-aftrek <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>geni<span class=\"_ _4\"></span>eten, <span class=\"_ _2\"></span>bestaat de <span class=\"_ _2\"></span>verwachti<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de toekomstige fiscale <span class=\"_ _4\"></span>winste<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>eerder <span class=\"_ _4\"></span>bepe<span class=\"_ _4\"></span>rkt <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>zijn. <span class=\"_ _5\"></span>Er is <span class=\"_ _5\"></span>ook o<span class=\"_ _4\"></span>nzekerheid <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>toekomstig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gebruik <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>fiscale verliezen van<span class=\"_ _4\"></span> ThromboG<span class=\"_ _4\"></span>enics, Inc. 5.5.5 Segm<span class=\"_ _4\"></span>entinformatie<span class=\"_ _4\"></span> De <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>tinformatie<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>weergegeven <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>manier <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>consistent <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>interne <span class=\"_ _5\"></span>rapportering <span class=\"_ _5\"></span>aan de <span class=\"_ _a\"></span>perso(o)n(en<span class=\"_ _4\"></span>) <span class=\"_ _e\"> </span>binnen <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>entiteit <span class=\"_ _3\"></span>die <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>belangrijkst<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>operationele <span class=\"_ _3\"></span>beslissingen <span class=\"_ _a\"></span>neemt/nemen<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>(chie<span class=\"_ _4\"></span>f operating decision <span class=\"_ _2\"></span>make<span class=\"_ _4\"></span>r), <span class=\"_ _2\"></span>teneinde <span class=\"_ _2\"></span>haar in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mogelijkheid te <span class=\"_ _2\"></span>stellen <span class=\"_ _2\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aan<span class=\"_ _4\"></span> het <span class=\"_ _3\"></span>segment <span class=\"_ _3\"></span>toe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>kennen <span class=\"_ _3\"></span>middelen <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>prestaties <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>segment <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>evalueren. <span class=\"_ _a\"></span>Op <span class=\"_ _3\"></span>dit moment word<span class=\"_ _4\"></span>t binnen Oxu<span class=\"_ _4\"></span>rion op globa<span class=\"_ _4\"></span>al niveau gerapp<span class=\"_ _4\"></span>orteerd. 5.<span class=\"ls1\">5.5.1 <span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Informatie over de<span class=\"_ _4\"></span> verkoop van p<span class=\"_ _4\"></span>roducten<span class=\"_ _3b\"> </span></span>De v<span class=\"_ _4\"></span>erkoop <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>producten <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t alle<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>trekking <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>JETREA\u00ae <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t gerap<span class=\"_ _4\"></span>porteerd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>toelichting <span class=\"_ _5\"></span>5<span class=\"_ _2\"></span>.6.1. 5.<span class=\"ls1\">5.5.2.<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>Geografische inform<span class=\"_ _4\"></span>atie </span>De <span class=\"_ _2\"></span>afdelingen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>O&amp;O, klinische <span class=\"_ _2\"></span>studies en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>algemene<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>administratiev<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>functies zijn <span class=\"_ _2\"></span>gevestigd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Leuven (Belgi\u00eb) en vertegenwoordi<span class=\"_ _4\"></span>gen zo\u2019n 95% van <span class=\"_ _2\"></span>de Vennootschap<span class=\"_ _4\"></span>sresultaat. In de <span class=\"_ _2\"></span>context van de activiteiten<span class=\"_ _4\"></span> van de Vennoo<span class=\"_ _4\"></span>tschap beho<span class=\"_ _4\"></span>even deze ac<span class=\"_ _4\"></span>tiviteiten geen <span class=\"_ _4\"></span>verdere g<span class=\"_ _4\"></span>eografische to<span class=\"_ _4\"></span>elichting.  Alle imma<span class=\"_ _4\"></span>teri\u00eble activa <span class=\"_ _4\"></span>en bijna alle vlo<span class=\"_ _4\"></span>ttende ac<span class=\"_ _4\"></span>tiva bevinden zic<span class=\"_ _4\"></span>h in Belgi\u00eb.<span class=\"_ _3b\"> </span>5.<span class=\"ls1\">5.5.3 <span class=\"_ _f\"> </span>Rapportage <span class=\"_ _4\"></span>per bedrijfse<span class=\"_ _4\"></span>enheid<span class=\"_ _3b\"> </span></span>Oxurion is <span class=\"_ _9\"></span>een ge\u00efntegreerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>biotechnologiebed<span class=\"_ _4\"></span>rijf dat <span class=\"_ _2\"></span>gespecialiseerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandoeningen van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>netvlies<span class=\"_ _4\"></span> en immuno-onc<span class=\"_ _4\"></span>ologie.<span class=\"_ _4\"></span> On<span class=\"ls1\">s <span class=\"_ _8\"> </span>preklinisch <span class=\"_ _8\"> </span>depar<span class=\"_ _4\"></span>tement <span class=\"_ _8\"> </span>vertegenwo<span class=\"_ _4\"></span>ordigt <span class=\"_ _8\"> </span>meer <span class=\"_ _8\"> </span>dan <span class=\"_ _8\"> </span>95% <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inkomst<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>uitgaven <span class=\"_ _e\"> </span>van  d<span class=\"_ _4\"></span>e </span>Vennootschap. Als <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>hiervan<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>vormen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>geconsolid<span class=\"_ _4\"></span>eerde winst<span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesreken<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>een getrouwe we<span class=\"_ _4\"></span>ergave van d<span class=\"_ _4\"></span>eze bedrijfse<span class=\"_ _4\"></span>enheid als g<span class=\"_ _4\"></span>eheel. 5.<span class=\"ls1\">5.5.4 <span class=\"_ _f\"> </span>Informatie ove<span class=\"_ _4\"></span>r grote kl<span class=\"_ _4\"></span>anten </span>Oxurion heef<span class=\"_ _4\"></span>t \u00e9\u00e9n klant di<span class=\"_ _4\"></span>e eind 2023 go<span class=\"_ _4\"></span>ed was voor m<span class=\"_ _4\"></span>eer dan <span class=\"ls6\">59</span>% van d<span class=\"_ _4\"></span>e totale ink<span class=\"_ _4\"></span>omsten (2022<span class=\"ls44\">: <span class=\"_ _4\"></span><span class=\"ls1\">74%). </span></span>5.5.6 Fina<span class=\"_ _4\"></span>nci\u00eble instrum<span class=\"_ _4\"></span>enten De <span class=\"_ _7\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>handels<span class=\"_ _4\"></span>vorderingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>handelsschulden, <span class=\"_ _6\"> </span>geldmiddel<span class=\"_ _4\"></span>en, <span class=\"_ _6\"> </span>kasequivalenten <span class=\"_ _6\"> </span>en beleggingen <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>1,7 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>vergeleken<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>3,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>geldmidd<span class=\"_ _4\"></span>elen, kasequivalen<span class=\"_ _4\"></span>ten en beleggin<span class=\"_ _4\"></span>gen in 2022. <span class=\"_ _4\"></span> Op <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2023, <span class=\"_ _e\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>vooral <span class=\"_ _a\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>onmiddellijk<span class=\"_ _4\"></span> opvraagbare bank<span class=\"_ _4\"></span>tegoeden.<span class=\"_ _4\"></span> Naast <span class=\"_ _8\"> </span>deze<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>ins<span class=\"_ _4\"></span>trumenten <span class=\"_ _8\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>vanaf <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>ook <span class=\"_ _8\"> </span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _e\"> </span>obligaties uitgegeven m<span class=\"_ _4\"></span>et drie partij<span class=\"_ _4\"></span>en, zoals bes<span class=\"_ _4\"></span>chreven in <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Financi\u00eble activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>financi\u00eble passiva <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>opgeno<span class=\"_ _4\"></span>men op <span class=\"_ _9\"></span>de balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>Groep een partij word<span class=\"_ _4\"></span>t in de con<span class=\"_ _4\"></span>tractuele voor<span class=\"_ _4\"></span>zieningen van<span class=\"_ _4\"></span> het instrumen<span class=\"_ _4\"></span>t. Re\u00eble waard<span class=\"_ _4\"></span>e Er <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geen <span class=\"_ _b\"> </span>significant  verschil <span class=\"_ _b\"> </span>tussen <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _b\"> </span>waarde <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>geldmiddelen <span class=\"_ _b\"> </span>en kasequivalen<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>handel<span class=\"_ _4\"></span>s- <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>overige <span class=\"_ _8\"> </span>vorderingen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>andere <span class=\"_ _e\"> </span>vlottende <span class=\"_ _8\"> </span>activa<span class=\"_ _4\"></span>, <span class=\"_ _8\"> </span>handelssch<span class=\"_ _4\"></span>ulden <span class=\"_ _8\"> </span>en overige kor<span class=\"_ _4\"></span>tlopende verplic<span class=\"_ _4\"></span>htingen van de<span class=\"_ _4\"></span> Groep. De <span class=\"_ _4\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _5\"></span>van g<span class=\"_ _4\"></span>eldmiddel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>belegging<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>hun <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde, <span class=\"_ _4\"></span>gezi<span class=\"_ _4\"></span>en de <span class=\"_ _5\"></span>korte <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _5\"></span>instrumenten. <span class=\"_ _5\"></span>Zo <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaard<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>debit<span class=\"_ _4\"></span>euren <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>teuren,<span class=\"_ _4\"></span> die  alle <span class=\"_ _8\"> </span>onderworpen  zijn <span class=\"_ _8\"> </span>aan  de  no<span class=\"_ _4\"></span>rmale  hand<span class=\"_ _4\"></span>elskredie<span class=\"_ _4\"></span>tvoorwaarden, <span class=\"_ _d\"> </span>gelijk  a<span class=\"_ _4\"></span>an  hun <span class=\"_ _8\"> </span>re\u00eble  waarde<span class=\"_ _4\"></span>. Beleggingen<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>obligaties <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_ _6\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>beursgenoteerd<span class=\"_ _4\"></span>e marktprijzen. D<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties van de re\u00eble w<span class=\"_ _4\"></span>aarde wo<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t onder de nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerde resulta<span class=\"_ _4\"></span>ten. De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>klasse <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>gewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>nominal<span class=\"_ _4\"></span>e bedrag <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>conv<span class=\"_ _4\"></span>erteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _9\"></span>plus <span class=\"_ _9\"></span>8%, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>versch<span class=\"_ _4\"></span>il <span class=\"_ _9\"></span>tussen <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandel<span class=\"_ _4\"></span>enprijs <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>92% <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> laagste <span class=\"_ _4\"></span>slot-<span class=\"_ _4\"></span>VWAP <span class=\"_ _4\"></span>(8%)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(niveau <span class=\"_ _5\"></span>1)<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _5\"></span>lening <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Negm<span class=\"_ _4\"></span>a kl<span class=\"_ _4\"></span>asse <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>egen<span class=\"_ _4\"></span> re\u00eble waarde<span class=\"_ _4\"></span> als het nominale bedrag<span class=\"_ _4\"></span> van de converteer<span class=\"_ _4\"></span>bare lening plus <span class=\"ls3\">20</span>%, dat is het verschil<span class=\"_ _4\"></span> tussen de aandelenprij<span class=\"_ _4\"></span>s en <span class=\"ls6\">80</span>% van de<span class=\"_ _4\"></span> laagste slot-VW<span class=\"_ _4\"></span>AP (<span class=\"ls3\">20</span>%) (ni<span class=\"_ _4\"></span>veau 1). De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lening <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Kreos<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Capital <span class=\"_ _9\"></span>/ <span class=\"_ _3\"></span>Pon<span class=\"_ _4\"></span>tifax <span class=\"_ _9\"></span>Ve<span class=\"_ _2\"></span>ntures <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>ge<span class=\"_ _4\"></span>waardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>re\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde waarbij d<span class=\"_ _4\"></span>e re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>wordt g<span class=\"_ _4\"></span>eschat r<span class=\"_ _4\"></span>ekening ho<span class=\"_ _4\"></span>udend <span class=\"_ _4\"></span>met de <span class=\"_ _4\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _4\"></span>van het <span class=\"_ _4\"></span>zich voo<span class=\"_ _4\"></span>rdoen van <span class=\"_ _9\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>scenario\u2019s<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>waarschijnlij<span class=\"_ _4\"></span>kheden <span class=\"_ _9\"></span><span class=\"ff2\">worden <span class=\"_ _2\"></span>geschat <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bestaan <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>re\u00eble </span>waardebeoord<span class=\"_ _4\"></span>elingen van ni<span class=\"_ _4\"></span>veau 3.<span class=\"_ _3b\"> </span>De <span class=\"_ _3\"></span>re\u00eb<span class=\"_ _2\"></span>le <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _a\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>wordt <span class=\"_ _a\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>tegen <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>en bepaald als<span class=\"_ _4\"></span> het nominal<span class=\"_ _4\"></span>e bedrag<span class=\"_ _4\"></span> van de co<span class=\"_ _4\"></span>nverteerba<span class=\"_ _4\"></span>re oblig<span class=\"_ _4\"></span>atie plus een ko<span class=\"_ _4\"></span>rting. D<span class=\"_ _4\"></span>e korting<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd<span class=\"_ _3b\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>verwachte <span class=\"_ _8\"> </span>conversie<span class=\"_ _4\"></span>prijs <span class=\"_ _8\"> </span>(92% <span class=\"_ _8\"> </span>van  de <span class=\"_ _8\"> </span>laagst<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>ndaagse <span class=\"_ _8\"> </span>VWA<span class=\"_ _4\"></span>P  o<span class=\"_ _4\"></span>ver <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>P<span class=\"_ _2\"></span>rijsperiode<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>en  de<span class=\"_ _4\"></span>ze verwachte con<span class=\"_ _4\"></span>versieprijs is<span class=\"_ _4\"></span> gebasee<span class=\"_ _4\"></span>rd op een Mon<span class=\"_ _4\"></span>te Carlo<span class=\"_ _4\"></span> simulatie. In overeenstemming<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>met de tweede wijziging zijn er <span class=\"_ _2\"></span>spe<span class=\"_ _4\"></span>cifieke beperkingen ingevoerd met betrekking<span class=\"_ _4\"></span> tot de <span class=\"_ _9\"></span>conversie <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Om <span class=\"_ _9\"></span>rekening <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>houden <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>beperking<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>conversie <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties, wordt <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>uitstaande <span class=\"_ _e\"> </span>verplichting<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>verdisco<span class=\"_ _4\"></span>nteerd. <span class=\"_ _e\"> </span>Deze <span class=\"_ _8\"> </span>discontering <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgevoerd <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>basis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verwachte<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>datum <span class=\"_ _9\"></span>waarop <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>conversie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>weer <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>toegest<span class=\"_ _4\"></span>aan. <span class=\"_ _3\"></span>De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>data <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>geschat <span class=\"_ _3\"></span>door<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> Groep en bes<span class=\"_ _4\"></span>taan uit niv<span class=\"_ _4\"></span>eau 3 beoordelin<span class=\"_ _4\"></span>gen van d<span class=\"_ _4\"></span>e re\u00eble waarde. 5.5.7 Fina<span class=\"_ _4\"></span>ncieel risicobe<span class=\"_ _4\"></span>heer De <span class=\"_ _16\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>afdeling<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>moedermaa<span class=\"_ _4\"></span>tschappij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>co\u00f6rdinee<span class=\"_ _4\"></span>rt <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>toegang <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>nationale<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>en international<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _a\"></span>markten <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>evalueert <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>beheer<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"></span>risico\u2019s <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>betrekking <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _e\"> </span>de activiteiten<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>de  Groep.<span class=\"_ _4\"></span>  De <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>risico\u2019s  in<span class=\"_ _4\"></span>  ver<span class=\"_ _4\"></span>band  <span class=\"ff2\">met <span class=\"_ _8\"> </span>de  bedrijfsac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _8\"> </span>van  de<span class=\"_ _4\"></span>  Groep<span class=\"_ _4\"></span> </span>beperken <span class=\"_ _16\"> </span>zich <span class=\"_ _19\"> </span>tot <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>minimaal <span class=\"_ _16\"> </span>wisselkoersrisic<span class=\"_ _4\"></span>o. <span class=\"_ _19\"> </span>Er <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>geen <span class=\"_ _19\"> </span>noemenswaa<span class=\"_ _4\"></span>rdige <span class=\"_ _19\"> </span>risico\u2019s, <span class=\"_ _16\"> </span>zoals liquiditeitsrisico of <span class=\"_ _4\"></span>renterisico, aangezien d<span class=\"_ _4\"></span>e Groep <span class=\"ls1\">geen <span class=\"_ _5\"></span>schulden heef<span class=\"_ _4\"></span>t me<span class=\"_ _4\"></span>t een <span class=\"_ _4\"></span>vari<span class=\"_ _4\"></span>abele <span class=\"_ _4\"></span>rente<span class=\"lsf\">. </span>De <span class=\"_ _5\"></span>Groep </span>koopt of ve<span class=\"_ _4\"></span>rhandelt geen fin<span class=\"_ _4\"></span>anci\u00eble instrum<span class=\"_ _4\"></span>enten voo<span class=\"_ _4\"></span>r speculati<span class=\"_ _4\"></span>eve doeleinden.<span class=\"_ _4\"></span> A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">KAPITAALBEHE<span class=\"_ _4\"></span>ER </span></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>beheert <span class=\"_ _5\"></span>haar <span class=\"_ _5\"></span>kapitaal <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>continu\u00efteit <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>blijven <span class=\"_ _5\"></span>opereren.<span class=\"_ _4\"></span> Tegelijk <span class=\"_ _5\"></span>wenst <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>rendement <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>haar <span class=\"_ _5\"></span>belangenhoud<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>via <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resul<span class=\"_ _4\"></span>taten <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>haar onderzoeksac<span class=\"_ _4\"></span>tiviteiten, waarvan wordt verwach<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze zullen leiden tot <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>oena<span class=\"_ _4\"></span>me <span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van de aandelen v<span class=\"_ _4\"></span>an de Vennoo<span class=\"_ _4\"></span>tschap. Dez<span class=\"_ _4\"></span>e strategie is ni<span class=\"_ _4\"></span>et gewijzig<span class=\"_ _4\"></span>d ten opzicht<span class=\"_ _4\"></span>e van voorgaande ja<span class=\"_ _4\"></span>ren. De <span class=\"_ _b\"> </span>kapitaalstruc<span class=\"_ _4\"></span>tuur <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Groep  bestaat <span class=\"_ _b\"> </span>uit <span class=\"_ _b\"> </span>belegg<span class=\"_ _4\"></span>ingen, <span class=\"_ _b\"> </span>geldmiddelen,  kasequival<span class=\"_ _4\"></span>enten <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>niet-<span class=\"_ _3b\"> </span>beschikbare <span class=\"_ _21\"> </span>banktegoeden, <span class=\"_ _21\"> </span>en <span class=\"_ _24\"> </span>eigen <span class=\"_ _24\"> </span>vermogen<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>toerekenbaar <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>houders <span class=\"_ _21\"> </span>van <span class=\"_ _24\"> </span>eigen<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>vermogensin<span class=\"_ _4\"></span>strumenten va<span class=\"_ _4\"></span>n de <span class=\"_ _2\"></span>Vennoo<span class=\"_ _4\"></span>tschap, waaronder kapitaal, reserv<span class=\"_ _4\"></span>es en <span class=\"_ _2\"></span>overgedragen resultat<span class=\"_ _4\"></span>en, zoals respecti<span class=\"_ _4\"></span>evelijk verm<span class=\"_ _4\"></span>eld in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>7 en 5.7.8. De Groep beheert haar kapitaalstructuu<span class=\"_ _4\"></span>r en <span class=\"_ _2\"></span>maakt de nodige aanpassingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>het licht van <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>economische <span class=\"_ _3\"></span>omstan<span class=\"_ _4\"></span>digheden, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>risicokenmerken <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderliggende <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verwacht<span class=\"_ _4\"></span>e kasbehoeften van de <span class=\"_ _2\"></span>lopende onderzoeksactivi<span class=\"_ _4\"></span>teiten. Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kapitaalstructuu<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>worden<span class=\"_ _4\"></span> vooral de <span class=\"_ _2\"></span>huidige<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kaspositi<span class=\"_ _4\"></span>e en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwach<span class=\"_ _4\"></span>te cash <span class=\"_ _2\"></span>burn als voornaamste parameters<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gehanteerd. De cash burn <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>gedefinieerd <span class=\"_ _3\"></span>als <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>nettoresultaa<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>gecorrigeerd <span class=\"_ _3\"></span>voor <span class=\"_ _a\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>verminderd <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de investering<span class=\"_ _4\"></span>en in vaste acti<span class=\"_ _4\"></span>va. De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>wenst <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>kapitaals<span class=\"_ _4\"></span>tructuur <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stand <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>volstaat <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>minste <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> onderzoeksac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>financieren. <span class=\"_ _b\"> </span>Hierbij <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>g<span class=\"_ _4\"></span>een <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _6\"> </span>kasinkom<span class=\"_ _4\"></span>sten <span class=\"_ _b\"> </span>uit mogelijke <span class=\"_ _5\"></span>samenwerkingso<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ande<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>kasg<span class=\"_ _4\"></span>enererende <span class=\"_ _4\"></span>activit<span class=\"_ _4\"></span>eiten. <span class=\"_ _4\"></span>Om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>kapitaalstruc<span class=\"_ _4\"></span>tuur in stand te houd<span class=\"_ _4\"></span>en, kan de <span class=\"_ _4\"></span>Groep nieuwe<span class=\"_ _4\"></span> aandelen ui<span class=\"_ _4\"></span>tgeven of financi<span class=\"_ _4\"></span>eringsove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten afsluiten. De Groep is<span class=\"_ _4\"></span> niet onderhe<span class=\"_ _4\"></span>vig aan enige <span class=\"_ _4\"></span>extern opg<span class=\"_ _4\"></span>elegde kapitaalv<span class=\"_ _4\"></span>ereisten. B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORNAAMSTE BO<span class=\"_ _4\"></span>EKHOUD<span class=\"_ _4\"></span>KUNDIGE PRINCI<span class=\"_ _4\"></span>PES </span></span>Details <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>voorna<span class=\"_ _4\"></span>amste <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>prin<span class=\"_ _4\"></span>cipes <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>methodes, <span class=\"_ _e\"></span>inclusief <span class=\"_ _a\"></span>de <span class=\"_ _8\"> </span>opnamecri<span class=\"_ _4\"></span>teria, <span class=\"_ _e\"> </span>de waarderings<span class=\"_ _4\"></span>basis <span class=\"_ _3\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>waarop <span class=\"_ _a\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>kosten <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>geboekt, <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>elke <span class=\"_ _a\"></span>categorie <span class=\"_ _3\"></span>van financi\u00eble ac<span class=\"_ _4\"></span>tiva, passiva <span class=\"_ _4\"></span>en eigen-vermog<span class=\"_ _4\"></span>ensinstrum<span class=\"_ _4\"></span>enten, wo<span class=\"_ _4\"></span>rden toegelich<span class=\"_ _4\"></span>t in punt <span class=\"_ _4\"></span>5.5.3.<span class=\"_ _3b\"> </span>C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CATEGORIE\u00cbN VAN FI<span class=\"_ _4\"></span>NANCI\u00cbLE INS<span class=\"_ _4\"></span>TRUMENTEN </span></span>De financi\u00eble ins<span class=\"_ _4\"></span>trument<span class=\"_ _4\"></span>en waarover de <span class=\"_ _4\"></span>Groep mom<span class=\"_ _4\"></span>enteel beschi<span class=\"_ _4\"></span>kt, zijn: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Handelsvorde<span class=\"_ _4\"></span>ringen en -sch<span class=\"_ _4\"></span>ulden </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen op <span class=\"_ _4\"></span>korte termij<span class=\"_ _4\"></span>n </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Geldmiddelen, kas<span class=\"_ _4\"></span>equivalen<span class=\"_ _4\"></span>ten en beleggingen (zie toelichting 5.7.6) ten bedrage van 1,7<span class=\"_ _2\"></span> miljoen </span></span>euro (2<span class=\"_ _4\"></span>022<span class=\"ls44\">: <span class=\"_ _4\"></span><span class=\"ls1\">3,6 miljo<span class=\"_ _4\"></span>en eu<span class=\"_ _4\"></span>ro). Als <span class=\"_ _4\"></span>er word<span class=\"_ _4\"></span>t beleg<span class=\"_ _4\"></span>d, is da<span class=\"_ _4\"></span>t voo<span class=\"_ _4\"></span>ral in o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>een l<span class=\"_ _4\"></span>aag risico<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> </span></span>termijnbel<span class=\"_ _4\"></span>eggingen \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Converteerba<span class=\"_ _4\"></span>re obligati<span class=\"_ _4\"></span>es (zie toeli<span class=\"_ _4\"></span>chting 5.5.6) </span></span>D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">MARKTRISICO<span class=\"_ _4\"></span> </span></span>Als <span class=\"_ _3\"></span>gevolg<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>activiteite<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>inkom<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Groep <span class=\"_ _9\"></span>blootgesteld <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>financi\u00eble<span class=\"_ _4\"></span> wisselkoers<span class=\"_ _4\"></span>risico\u2019s. <span class=\"_ _5\"></span>Een aanz<span class=\"_ _4\"></span>ienlijk <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de uitga<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>imm<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>gefacturee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>USD<span class=\"_ _4\"></span> en <span class=\"_ _5\"></span>GBP. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>probeert <span class=\"_ _4\"></span>om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>inkomende <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>uitgaan<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _5\"></span>valuta <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>comp<span class=\"_ _4\"></span>enseren. Sensitiviteitsanal<span class=\"_ _4\"></span>yse op wiss<span class=\"_ _4\"></span>elkoersen De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>blootgest<span class=\"_ _4\"></span>eld <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>schommeli<span class=\"_ _4\"></span>ngen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>Britse <span class=\"_ _2\"></span>pond <span class=\"_ _2\"></span>(GBP) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaanse<span class=\"_ _4\"></span> dollar (USD) <span class=\"_ _4\"></span>ten opzichte va<span class=\"_ _4\"></span>n de euro. De  gevoelighei<span class=\"_ _4\"></span>d  van  de  wins<span class=\"_ _4\"></span>t  of  het  verlies  voor  wis<span class=\"_ _4\"></span>selkoersscho<span class=\"_ _4\"></span>mmelingen  is <span class=\"_ _8\"> </span>vooral  te  wijten  aan financi\u00eble ins<span class=\"_ _4\"></span>trumenten di<span class=\"_ _4\"></span>e in Ame<span class=\"_ _4\"></span>rikaanse dolla<span class=\"_ _4\"></span>r en Brits<span class=\"_ _4\"></span>e pond zijn uitged<span class=\"_ _4\"></span>rukt. <table class=\"s w13e hbf\" id=\"_2f0edcdb-26d4-430c-9bd8-c7517c1a24b7\"><tr><td class=\"c xe7 yc14 w88 h68\"><div class=\"t m0 x4 h9 y42c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td class=\"c x110 yc15 w13f hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">IMPACT OP DE WINST NA<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x111 yc16 w140 hae\" colspan=\"2\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">BELASTINGEN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x112 yc17 w48 h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x113 yc17 w8a h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc18 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc18 w48 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">300<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc18 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">163<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc19 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc19 w48 h28\"><div class=\"t m0 x68 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">367</span> </div></td><td class=\"c x113 yc19 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc1a w88 h69\"><div class=\"t m0 x4 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselk<span class=\"_ _4\"></span>oers GBP/euro met 10% </div></td><td class=\"c x112 yc1a w48 h69\"><div class=\"t m0 x9 ha y793 ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc1a w8a h69\"><div class=\"t m0 xb ha y793 ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc1b w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers GBP/euro met 10% </div></td><td class=\"c x112 yc1b w48 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x113 yc1b w8a h28\"><div class=\"t m0 x10 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td></tr></table>E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">BEHEER VAN HET <span class=\"_ _4\"></span>RENTERISICO </span></span>Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>externe schuldfinancieri<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>heeft geen contracten <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>variabel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>rentevoet. <span class=\"_ _9\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>momenteel <span class=\"_ _2\"></span>binnen <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _9\"></span>nood <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>een specifiek beleid<span class=\"_ _4\"></span> inzake he<span class=\"_ _4\"></span>t beheer van he<span class=\"_ _4\"></span>t renteris<span class=\"_ _4\"></span>ico. F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">BEHEER VAN H<span class=\"_ _4\"></span>ET KREDIETRI<span class=\"_ _4\"></span>SICO </span></span>Kredietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>betreft <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>risico <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tegenpartij <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>contractuel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>nakomen <span class=\"_ _2\"></span>en waarbij <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>financieel <span class=\"_ _9\"></span>verlies <span class=\"_ _2\"></span>zou <span class=\"_ _9\"></span>lijden. <span class=\"_ _2\"></span>Het <span class=\"_ _9\"></span>beleid <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>erop <span class=\"_ _9\"></span>gericht <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>enkel <span class=\"_ _9\"></span>met kredietwaardig<span class=\"_ _4\"></span>e  t<span class=\"_ _4\"></span>egenpartijen <span class=\"_ _8\"> </span>te  w<span class=\"_ _4\"></span>erken <span class=\"_ _8\"> </span>en,  waar <span class=\"_ _8\"> </span>nodig, <span class=\"_ _8\"> </span>voldoende <span class=\"_ _8\"> </span>zekerheden <span class=\"_ _8\"> </span>te  eisen. <span class=\"_ _8\"> </span>Informatie<span class=\"_ _4\"></span> omtrent <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>krediet<span class=\"_ _4\"></span>waardigheid <span class=\"_ _26\"> </span>van <span class=\"_ _2b\"> </span>tegenpartijen <span class=\"_ _26\"> </span>wordt <span class=\"_ _2b\"> </span>aangeleverd <span class=\"_ _26\"> </span>door <span class=\"_ _2b\"> </span>onafhankelijke<span class=\"_ _4\"></span> ratingagen<span class=\"_ _4\"></span>tschappen <span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>beschi<span class=\"_ _4\"></span>kbaar is, <span class=\"_ _5\"></span>gebruikt de <span class=\"_ _5\"></span>Groep publie<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>beschikbare<span class=\"_ _4\"></span> informa<span class=\"_ _4\"></span>tie<span class=\"_ _4\"></span> alsook <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>interne <span class=\"_ _9\"></span>gegevens. <span class=\"_ _2\"></span>Het <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>redietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>beheerd <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>individu<span class=\"_ _4\"></span>ele <span class=\"_ _9\"></span>opvolging <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de kredieten pe<span class=\"_ _4\"></span>r tegenpartij do<span class=\"_ _4\"></span>or de finan<span class=\"_ _4\"></span>ci\u00eble afdeling <span class=\"_ _4\"></span>van Oxurion.<span class=\"_ _3b\"> </span>De G<span class=\"_ _4\"></span>roep h<span class=\"_ _4\"></span>eeft <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>beperkt <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>klanten. <span class=\"_ _5\"></span>Het kredie<span class=\"_ _4\"></span>trisico <span class=\"_ _4\"></span>wordt al<span class=\"_ _4\"></span>s v<span class=\"_ _4\"></span>erwaarloosb<span class=\"_ _4\"></span>aar bes<span class=\"_ _4\"></span>chouwd <span class=\"_ _4\"></span>omda<span class=\"_ _4\"></span>t er  in  het <span class=\"_ _8\"> </span>verleden  nooit  p<span class=\"_ _4\"></span>roblemen  zijn<span class=\"_ _4\"></span>  geweest  m<span class=\"_ _4\"></span>et  het  innen <span class=\"_ _8\"> </span>van  betalingen<span class=\"_ _4\"></span>.  Tot  dusver  kond<span class=\"_ _4\"></span>en betalingen zond<span class=\"_ _4\"></span>er vertrag<span class=\"_ _4\"></span>ing worden<span class=\"_ _4\"></span> ge\u00efnd en me<span class=\"_ _4\"></span>t een beperkt kredi<span class=\"_ _4\"></span>etrisico. Het <span class=\"_ _6\"> </span>krediet<span class=\"_ _4\"></span>risico <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>geldb<span class=\"_ _4\"></span>eleggingen <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>beperkt, <span class=\"_ _6\"> </span>aangezien <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>tegenpartijen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>banken <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>hoge kredietscor<span class=\"_ _4\"></span>es, toegekend do<span class=\"_ _4\"></span>or interna<span class=\"_ _4\"></span>tionale ra<span class=\"_ _4\"></span>tingagentschap<span class=\"_ _4\"></span>pen. G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">BEHEER VAN HET LIQ<span class=\"_ _4\"></span>UIDITEITSRISICO<span class=\"_ _4\"></span> </span></span>De <span class=\"_ _3\"></span>Gro<span class=\"_ _4\"></span>ep <span class=\"_ _3\"></span>behe<span class=\"_ _4\"></span>ert <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>liquiditei<span class=\"_ _4\"></span>tsrisico <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>zorgen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>voldoend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>reserves, <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beschikba<span class=\"_ _4\"></span>arheid <span class=\"_ _9\"></span>van bijkomende<span class=\"_ _4\"></span> financi<span class=\"_ _4\"></span>eringsve<span class=\"_ _4\"></span>rbintenissen<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>voortdurend<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eprojecteerde<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>kasstrom<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te controleren. <span class=\"_ _4\"></span>Momenteel is<span class=\"_ _4\"></span> de Groep<span class=\"_ _4\"></span> niet onderwor<span class=\"_ _4\"></span>pen aan enig s<span class=\"_ _4\"></span>ubstantieel li<span class=\"_ _4\"></span>quiditeitsris<span class=\"_ _4\"></span>ico. De co<span class=\"_ _4\"></span>ntractuele <span class=\"_ _4\"></span>niet-ve<span class=\"_ _4\"></span>rdiscontee<span class=\"_ _4\"></span>rde loop<span class=\"_ _4\"></span>tijden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de f<span class=\"_ _4\"></span>inanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>tingen pe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2022 en<span class=\"_ _4\"></span> 2023 zijn als<span class=\"_ _4\"></span> volgt: <table class=\"s w141 hc0\" id=\"_57b4baf7-e351-4f37-8021-44a30fd25c2b\"><tr><td class=\"c xec yc1c w142 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc1c w143 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc1c w144 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc1c w146 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc1d w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc1e w147 hab\"><div class=\"t m0 xeb h9 yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2022)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc1e w148 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc1e w149 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc1e w14b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc1f w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">88<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">78<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc1f w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">389<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc1f w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.093 </div></td></tr><tr><td class=\"c xe7 yc20 w8b h28\"><div class=\"t m0 x4 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x120 yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x121 yc20 w8d h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">3.456 </div></td><td class=\"c x122 yc20 w8c h28\"><div class=\"t m0 x6 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">541<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc20 w8d h28\"><div class=\"t m0 x9 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc20 w8e h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">7.453 </div></td></tr><tr><td class=\"c xe7 yc21 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc21 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td><td class=\"c x120 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc21 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td></tr><tr><td class=\"c xe7 yc22 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc22 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td><td class=\"c x120 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc22 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 yc23 w8b h28\"><div class=\"t m0 x4 h9 y360 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">9.669<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">1.806<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc23 w8d h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">3.600<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc23 w8c h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">930<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc23 w8d h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc23 w8e h28\"><div class=\"t m0 x3f h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">16.399<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w141 hc1\" id=\"_da23a1e6-6bc0-47b4-b9da-da35004588ae\"><tr><td class=\"c xec yc24 w142 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc24 w143 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc24 w144 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc24 w146 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc25 w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc26 w147 hab\"><div class=\"t m0 xeb h9 yb5d ff2 fs3 fc1 sc1 ls7 ws0\">2023)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc26 w148 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc26 w149 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc26 w14b hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc27 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc27 w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc27 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc27 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc27 w8e h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">353<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc28 w8b h29\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc28 w8c h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.614 </div></td><td class=\"c x120 yc28 w8c h29\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">441<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc28 w8c h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc28 w8e h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.055 </div></td></tr><tr><td class=\"c xe7 yc29 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc29 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td><td class=\"c x120 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc29 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td></tr><tr><td class=\"c xe7 yc2a w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc2a w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x120 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2a w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td></tr><tr><td class=\"c xe7 yc2b w8b h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc2b w8c h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">8.416<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc2b w8c h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">555<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc2b w8d h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc2b w8c h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc2b w8d h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2b w8e h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">9.096<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "5.5.1 Versl<span class=\"_ _4\"></span>aggevende en<span class=\"_ _4\"></span>titeit Oxurion <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>een <span class=\"_ _6\"> </span>Naamloz<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>Belgisch<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>recht <span class=\"_ _6\"> </span>met <span class=\"_ _b\"> </span>maatschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>zetel <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>Gaston Geenslaan <span class=\"_ _2\"></span>1, <span class=\"_ _9\"></span>B<span class=\"_ _2\"></span>-3001 <span class=\"_ _2\"></span>Leuven. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>twee <span class=\"_ _9\"></span>dochteronde<span class=\"_ _4\"></span>rnemingen, <span class=\"_ _2\"></span>ThromboGenics, <span class=\"_ _9\"></span>Inc.<span class=\"_ _4\"></span> (volledige eigendom) en <span class=\"_ _9\"></span>Oncurio<span class=\"_ _4\"></span>us <span class=\"_ _2\"></span>(volledige <span class=\"_ _2\"></span>eigendom). Oxurion, <span class=\"_ _2\"></span>ThromboGenics<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>Inc. <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Oncurious <span class=\"_ _2\"></span>zijn<span class=\"_ _4\"></span> biofarmaceu<span class=\"_ _4\"></span>tische b<span class=\"_ _4\"></span>edrijven <span class=\"_ _4\"></span>die zich rich<span class=\"_ _4\"></span>ten op <span class=\"_ _4\"></span>de ontwi<span class=\"_ _4\"></span>kkeling van <span class=\"_ _4\"></span>therapie\u00ebn <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e volgende g<span class=\"_ _4\"></span>enerati<span class=\"_ _4\"></span>e om  het <span class=\"_ _b\"> </span>gezichtsv<span class=\"_ _4\"></span>ermogen  van  pati\u00ebnten  met <span class=\"_ _b\"> </span>netvlies<span class=\"_ _4\"></span>aandoening<span class=\"_ _4\"></span>en,  waaronder  Geografische  Atrofie (\"<span class=\"ff5 ls3b\">GA</span><span class=\"ls1\">\"), <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>belangrijks<span class=\"_ _4\"></span>te <span class=\"_ _e\"></span>oorzaak <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>gezichtsve<span class=\"_ _4\"></span>rlies <span class=\"_ _e\"> </span>bij <span class=\"_ _a\"></span>ouderen <span class=\"_ _a\"></span>wereldwijd, <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>verbeteren <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>beter <span class=\"_ _a\"></span>te </span>behouden. D<span class=\"_ _4\"></span>e onderzoeks- e<span class=\"_ _4\"></span>n ontwikkelings<span class=\"_ _4\"></span>faciliteiten <span class=\"_ _4\"></span>van de Gro<span class=\"_ _4\"></span>ep bevinden zich i<span class=\"_ _4\"></span>n Belgi\u00eb. De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening van Oxu<span class=\"_ _4\"></span>rion, afgeslo<span class=\"_ _4\"></span>ten op 3<span class=\"_ _4\"></span>1 december 20<span class=\"_ _4\"></span>23, omvat de hele <span class=\"_ _4\"></span>Groep. Deze  geconsolideerde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>jaarr<span class=\"_ _4\"></span>ekening  werd <span class=\"_ _b\"> </span>goedge<span class=\"_ _4\"></span>keurd  door  de <span class=\"_ _b\"> </span>Raad  van  Be<span class=\"_ _2\"></span>stuu<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>op <span class=\"_ _b\"> </span><span class=\"ls3\">12</span>  april  2<span class=\"_ _2\"></span>024<span class=\"lsf\">. </span>Eventuele <span class=\"_ _b\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>dit <span class=\"_ _6\"> </span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _b\"> </span>verslag <span class=\"_ _b\"> </span>kunnen <span class=\"_ _b\"> </span>doorgevoer<span class=\"_ _4\"></span>d <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>tot <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Algem<span class=\"_ _4\"></span>ene Vergadering <span class=\"_ _4\"></span>van <span class=\"ls3\">16</span> mei <span class=\"_ _4\"></span>2024. Functionele va<span class=\"_ _4\"></span>luta en prese<span class=\"_ _4\"></span>ntatievaluta De geconsoli<span class=\"_ _4\"></span>deerde jaarreke<span class=\"_ _4\"></span>ning wordt voorg<span class=\"_ _4\"></span>esteld in duizenden <span class=\"_ _4\"></span>euro, de functionele val<span class=\"_ _4\"></span>uta van Oxurion<span class=\"_ _4\"></span>. Alle <span class=\"_ _2\"></span>vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>binne<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>hanteren de <span class=\"_ _2\"></span>euro als <span class=\"_ _2\"></span>functionele valuta, <span class=\"_ _2\"></span>behalve <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaa<span class=\"_ _4\"></span>nse dochterondern<span class=\"_ _4\"></span>eming die<span class=\"_ _4\"></span> de Amerikaans<span class=\"_ _4\"></span>e dollar (USD)<span class=\"_ _4\"></span> gebruikt als func<span class=\"_ _4\"></span>tionele valu<span class=\"_ _4\"></span>ta. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Oxurion",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Naamloze  Vennootschap",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Gaston Geenslaan 1, B-3001 Leuven.",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Oxurion",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "biofarmaceutische bedrijven die zich richten op de ontwikkeling van therapie\u00ebn van de volgende generatie om  het  gezichtsvermogen  van  pati\u00ebnten  met  netvliesaandoeningen, ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Oxurion",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Deze  geconsolideerde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>jaarr<span class=\"_ _4\"></span>ekening  werd <span class=\"_ _b\"> </span>goedge<span class=\"_ _4\"></span>keurd  door  de <span class=\"_ _b\"> </span>Raad  van  Be<span class=\"_ _2\"></span>stuu<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>op <span class=\"_ _b\"> </span><span class=\"ls3\">12</span>  april  2<span class=\"_ _2\"></span>024<span class=\"lsf\">. </span>Eventuele <span class=\"_ _b\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>dit <span class=\"_ _6\"> </span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _b\"> </span>verslag <span class=\"_ _b\"> </span>kunnen <span class=\"_ _b\"> </span>doorgevoer<span class=\"_ _4\"></span>d <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>tot <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Algem<span class=\"_ _4\"></span>ene Vergadering <span class=\"_ _4\"></span>van <span class=\"ls3\">16</span> mei <span class=\"_ _4\"></span>2024. Gebeurteniss<span class=\"_ _4\"></span>en na afslui<span class=\"_ _4\"></span>ting boekjaar Tot <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>heden <span class=\"_ _5\"></span>zijn <span class=\"_ _5\"></span>er <span class=\"_ _5\"></span>geen <span class=\"_ _5\"></span>gebeurtenissen <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>einde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>boekjaar <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>gekend <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>kunnen<span class=\"_ _4\"></span> hebben op de jaa<span class=\"_ _4\"></span>rrekening <span class=\"_ _4\"></span>van 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Deze  geconsolideerde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>jaarr<span class=\"_ _4\"></span>ekening  werd <span class=\"_ _b\"> </span>goedge<span class=\"_ _4\"></span>keurd  door  de <span class=\"_ _b\"> </span>Raad  van  Be<span class=\"_ _2\"></span>stuu<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>op <span class=\"_ _b\"> </span><span class=\"ls3\">12</span>  april  2<span class=\"_ _2\"></span>024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "5.5.2 Toepass<span class=\"_ _4\"></span>ing van nie<span class=\"_ _4\"></span>uwe en herzi<span class=\"_ _4\"></span>ene standaar<span class=\"_ _4\"></span>den en inter<span class=\"_ _4\"></span>pretaties Nieuwe en her<span class=\"_ _4\"></span>ziene standaa<span class=\"_ _4\"></span>rden en interpr<span class=\"_ _4\"></span>etaties toeg<span class=\"_ _4\"></span>epast door de Gro<span class=\"_ _4\"></span>ep De <span class=\"_ _6\"> </span>Groep <span class=\"_ _b\"> </span>heeft <span class=\"_ _b\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>2023 <span class=\"_ _b\"> </span>alle <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>herziene <span class=\"_ _b\"> </span>standaarden <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>interpre<span class=\"_ _4\"></span>taties <span class=\"_ _6\"> </span>toegepast <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>zijn uitgevaardigd <span class=\"_ _8\"> </span>door <span class=\"_ _8\"> </span>de  In<span class=\"_ _4\"></span>ternational <span class=\"_ _8\"> </span><span class=\"ff4\">Accounting <span class=\"_ _8\"> </span>Standards <span class=\"_ _8\"> </span>Board <span class=\"_ _8\"> </span>(\u201c<span class=\"ff5\">I<span class=\"_ _2\"></span>ASB</span>\u201d) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>het  IFRS <span class=\"_ _8\"> </span>Interpreta<span class=\"_ _4\"></span>tions </span>Committee (\u201c<span class=\"ff5\">IFRS<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IC<span class=\"ff4\">\u201d) van de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>die zijn goedgekeu<span class=\"_ _4\"></span>rd <span class=\"_ _2\"></span>door de Europese Unie en van <span class=\"_ _2\"></span>kracht zijn voor </span></span>het boekjaar dat startte op 1 januari <span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"lsf\">. </span>De Groep heeft geen nieuwe IFRS-richtlij<span class=\"_ _4\"></span>nen toegepast die nog niet van krach<span class=\"_ _4\"></span>t waren op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. De vol<span class=\"_ _4\"></span>gende <span class=\"_ _4\"></span>nieuwe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>her<span class=\"_ _4\"></span>ziene s<span class=\"_ _4\"></span>tandaarden <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>interpre<span class=\"_ _4\"></span>taties, <span class=\"_ _4\"></span>uitgevaardi<span class=\"_ _4\"></span>gd do<span class=\"_ _4\"></span>or h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IASB <span class=\"_ _4\"></span>en h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>IC, zijn van toep<span class=\"_ _4\"></span>assing op het b<span class=\"_ _4\"></span>oekjaar: \u2022<span class=\"_ _3b\"> </span>IFRS 17 Verze<span class=\"_ _2\"></span>keringsco<span class=\"_ _2\"></span>ntract<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>Verzekerin<span class=\"_ _2\"></span>gscontracte<span class=\"_ _2\"></span>n: <span class=\"_ _b\"> </span>initi\u00eble <span class=\"_ _b\"> </span>toep<span class=\"_ _2\"></span>assing <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>IFRS <span class=\"_ _b\"> </span>9<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span><span class=\"ff4\">\u2013</span> Vergelijkende <span class=\"_ _2\"></span>info <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen aan <span class=\"_ _4\"></span>IAS 1 <span class=\"_ _4\"></span>Prese<span class=\"_ _2\"></span>ntatie van de <span class=\"_ _4\"></span>Jaarreke<span class=\"_ _2\"></span>ning en IFRS <span class=\"_ _4\"></span>Practice Statement 2: Toelichting van grondslagen <span class=\"_ _2\"></span>voor fina<span class=\"_ _2\"></span>nci\u00eble v<span class=\"_ _2\"></span>erslaggevin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>IA<span class=\"_ _2\"></span>S <span class=\"_ _9\"></span>8 <span class=\"_ _9\"></span>Gron<span class=\"_ _2\"></span>dslagen <span class=\"_ _9\"></span>vo<span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>v<span class=\"_ _2\"></span>ersla<span class=\"_ _2\"></span>ggeving, <span class=\"_ _9\"></span>schat<span class=\"_ _2\"></span>tingswijzi<span class=\"_ _2\"></span>gingen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _2\"></span>outen: Definitie van<span class=\"_ _2\"></span> schatt<span class=\"_ _2\"></span>ingen  \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>IAS <span class=\"_ _8\"> </span>12 <span class=\"_ _8\"> </span>Winstbe<span class=\"_ _2\"></span>lastingen: <span class=\"_ _8\"> </span>Uit<span class=\"_ _2\"></span>gestelde<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>belastingen<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>en passiva die <span class=\"_ _2\"></span>voortvloeie<span class=\"_ _2\"></span>n uit \u00e9<span class=\"_ _2\"></span>\u00e9n enkele tr<span class=\"_ _2\"></span>ansactie <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>IAS <span class=\"_ _16\"> </span>12 <span class=\"_ _19\"> </span>Win<span class=\"_ _2\"></span>stbelast<span class=\"_ _2\"></span>ingen: <span class=\"_ _19\"> </span>Internat<span class=\"_ _2\"></span>ionale <span class=\"_ _19\"> </span>belast<span class=\"_ _2\"></span>inghervor<span class=\"_ _2\"></span>ming <span class=\"_ _1f\"> </span><span class=\"ff4\">\u2013<span class=\"_ _2\"></span></span> <span class=\"_ _16\"> </span>P<span class=\"_ _2\"></span>illar <span class=\"_ _16\"> </span>Tw<span class=\"_ _2\"></span>o Modelregels <span class=\"_ _3\"></span>(onm<span class=\"_ _2\"></span>iddellijk <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>epasbaar <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>toelicht<span class=\"_ _2\"></span>ingen <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>ver<span class=\"_ _2\"></span>eist <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>boekjaren <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ja<span class=\"_ _2\"></span>nuari 2023)  De toepassing van dez<span class=\"_ _4\"></span>e nieuwe en herzien<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>standaa<span class=\"_ _4\"></span>rden heeft niet geleid<span class=\"_ _4\"></span> tot belangrijke wijzigingen<span class=\"_ _4\"></span> in de boekhoudprinci<span class=\"_ _4\"></span>pes van de <span class=\"_ _4\"></span>Groep. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "5.5.2 Toepass<span class=\"_ _4\"></span>ing van nie<span class=\"_ _4\"></span>uwe en herzi<span class=\"_ _4\"></span>ene standaar<span class=\"_ _4\"></span>den en inter<span class=\"_ _4\"></span>pretaties Nieuwe en her<span class=\"_ _4\"></span>ziene standaa<span class=\"_ _4\"></span>rden en interpr<span class=\"_ _4\"></span>etaties toeg<span class=\"_ _4\"></span>epast door de Gro<span class=\"_ _4\"></span>ep De <span class=\"_ _6\"> </span>Groep <span class=\"_ _b\"> </span>heeft <span class=\"_ _b\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>2023 <span class=\"_ _b\"> </span>alle <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>herziene <span class=\"_ _b\"> </span>standaarden <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>interpre<span class=\"_ _4\"></span>taties <span class=\"_ _6\"> </span>toegepast <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>zijn uitgevaardigd <span class=\"_ _8\"> </span>door <span class=\"_ _8\"> </span>de  In<span class=\"_ _4\"></span>ternational <span class=\"_ _8\"> </span><span class=\"ff4\">Accounting <span class=\"_ _8\"> </span>Standards <span class=\"_ _8\"> </span>Board <span class=\"_ _8\"> </span>(\u201c<span class=\"ff5\">I<span class=\"_ _2\"></span>ASB</span>\u201d) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>het  IFRS <span class=\"_ _8\"> </span>Interpreta<span class=\"_ _4\"></span>tions </span>Committee (\u201c<span class=\"ff5\">IFRS<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IC<span class=\"ff4\">\u201d) van de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>die zijn goedgekeu<span class=\"_ _4\"></span>rd <span class=\"_ _2\"></span>door de Europese Unie en van <span class=\"_ _2\"></span>kracht zijn voor </span></span>het boekjaar dat startte op 1 januari <span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"lsf\">. </span>De Groep heeft geen nieuwe IFRS-richtlij<span class=\"_ _4\"></span>nen toegepast die nog niet van krach<span class=\"_ _4\"></span>t waren op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. De vol<span class=\"_ _4\"></span>gende <span class=\"_ _4\"></span>nieuwe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>her<span class=\"_ _4\"></span>ziene s<span class=\"_ _4\"></span>tandaarden <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>interpre<span class=\"_ _4\"></span>taties, <span class=\"_ _4\"></span>uitgevaardi<span class=\"_ _4\"></span>gd do<span class=\"_ _4\"></span>or h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IASB <span class=\"_ _4\"></span>en h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>IC, zijn van toep<span class=\"_ _4\"></span>assing op het b<span class=\"_ _4\"></span>oekjaar: \u2022<span class=\"_ _3b\"> </span>IFRS 17 Verze<span class=\"_ _2\"></span>keringsco<span class=\"_ _2\"></span>ntract<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>Verzekerin<span class=\"_ _2\"></span>gscontracte<span class=\"_ _2\"></span>n: <span class=\"_ _b\"> </span>initi\u00eble <span class=\"_ _b\"> </span>toep<span class=\"_ _2\"></span>assing <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>IFR<span class=\"_ _2\"></span>S <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>IFRS <span class=\"_ _b\"> </span>9<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span><span class=\"ff4\">\u2013</span> Vergelijkende <span class=\"_ _2\"></span>info <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen aan <span class=\"_ _4\"></span>IAS 1 <span class=\"_ _4\"></span>Prese<span class=\"_ _2\"></span>ntatie van de <span class=\"_ _4\"></span>Jaarreke<span class=\"_ _2\"></span>ning en IFRS <span class=\"_ _4\"></span>Practice Statement 2: Toelichting van grondslagen <span class=\"_ _2\"></span>voor fina<span class=\"_ _2\"></span>nci\u00eble v<span class=\"_ _2\"></span>erslaggevin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>IA<span class=\"_ _2\"></span>S <span class=\"_ _9\"></span>8 <span class=\"_ _9\"></span>Gron<span class=\"_ _2\"></span>dslagen <span class=\"_ _9\"></span>vo<span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>v<span class=\"_ _2\"></span>ersla<span class=\"_ _2\"></span>ggeving, <span class=\"_ _9\"></span>schat<span class=\"_ _2\"></span>tingswijzi<span class=\"_ _2\"></span>gingen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _2\"></span>outen: Definitie van<span class=\"_ _2\"></span> schatt<span class=\"_ _2\"></span>ingen  \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>IAS <span class=\"_ _8\"> </span>12 <span class=\"_ _8\"> </span>Winstbe<span class=\"_ _2\"></span>lastingen: <span class=\"_ _8\"> </span>Uit<span class=\"_ _2\"></span>gestelde<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>belastingen<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>en passiva die <span class=\"_ _2\"></span>voortvloeie<span class=\"_ _2\"></span>n uit \u00e9<span class=\"_ _2\"></span>\u00e9n enkele tr<span class=\"_ _2\"></span>ansactie <span class=\"_ _2\"></span> \u2022<span class=\"_ _3b\"> </span>Aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>IAS <span class=\"_ _16\"> </span>12 <span class=\"_ _19\"> </span>Win<span class=\"_ _2\"></span>stbelast<span class=\"_ _2\"></span>ingen: <span class=\"_ _19\"> </span>Internat<span class=\"_ _2\"></span>ionale <span class=\"_ _19\"> </span>belast<span class=\"_ _2\"></span>inghervor<span class=\"_ _2\"></span>ming <span class=\"_ _1f\"> </span><span class=\"ff4\">\u2013<span class=\"_ _2\"></span></span> <span class=\"_ _16\"> </span>P<span class=\"_ _2\"></span>illar <span class=\"_ _16\"> </span>Tw<span class=\"_ _2\"></span>o Modelregels <span class=\"_ _3\"></span>(onm<span class=\"_ _2\"></span>iddellijk <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>epasbaar <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>toelicht<span class=\"_ _2\"></span>ingen <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>ver<span class=\"_ _2\"></span>eist <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>boekjaren <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ja<span class=\"_ _2\"></span>nuari 2023)  De toepassing van dez<span class=\"_ _4\"></span>e nieuwe en herzien<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>standaa<span class=\"_ _4\"></span>rden heeft niet geleid<span class=\"_ _4\"></span> tot belangrijke wijzigingen<span class=\"_ _4\"></span> in de boekhoudprinci<span class=\"_ _4\"></span>pes van de <span class=\"_ _4\"></span>Groep. <div class=\"c w2 h0 gs1c\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Standaarden<span class=\"_ _4\"></span> en interpretati<span class=\"_ _4\"></span>es uitgevaardig<span class=\"_ _4\"></span>d maar nog ni<span class=\"_ _4\"></span>et van kracht<span class=\"_ _4\"></span> voor het huidig<span class=\"_ _4\"></span>e boekjaar </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">De  Groep<span class=\"_ _4\"></span>  heef<span class=\"_ _4\"></span>t  ervoor <span class=\"_ _8\"> </span>gekozen  om <span class=\"_ _8\"> </span>de  volg<span class=\"_ _4\"></span>ende  nie<span class=\"_ _4\"></span>uwe  en <span class=\"_ _8\"> </span>herziene  standa<span class=\"_ _4\"></span>arden <span class=\"_ _8\"> </span>en  interpre<span class=\"_ _4\"></span>taties, </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">uitgevaardigd door de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>IC <span class=\"_ _2\"></span>maar nog niet <span class=\"_ _2\"></span>verplicht van <span class=\"_ _2\"></span>toepassing voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verslagperiod<span class=\"_ _4\"></span>es </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">eindigend op 31 <span class=\"_ _2\"></span>decemb<span class=\"_ _4\"></span>er 2<span class=\"_ _2\"></span>023 en/of <span class=\"_ _2\"></span>op 31 <span class=\"_ _2\"></span>decemb<span class=\"_ _4\"></span>er 2023 <span class=\"_ _2\"></span>nog niet <span class=\"_ _2\"></span>bekrach<span class=\"_ _4\"></span>tigd door <span class=\"_ _2\"></span>de Europese Unie </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">(EU), nie<span class=\"_ _4\"></span>t vervroegd to<span class=\"_ _4\"></span>e te passen: </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h2f ye9 ffb fs4 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 1 Presentatie v<span class=\"_ _2\"></span>an de Jaa<span class=\"_ _2\"></span>rrekening: classificatie van v<span class=\"_ _2\"></span>erplichtingen als ko<span class=\"_ _2\"></span>rtlopend </span></span></div><div class=\"t m0 x12 h2f y5e1 ff2 fs4 fc1 sc1 ls1 ws0\">of langlopend en Lan<span class=\"_ _2\"></span>glopende Verplichting<span class=\"_ _2\"></span>en met Convenan<span class=\"_ _2\"></span>ten (toepasbaar <span class=\"_ _2\"></span>voor boekjaren vanaf 1 </div><div class=\"t m0 x12 h2f y5e2 ff2 fs4 fc1 sc1 ls1 ws0\">januari 2024, maar no<span class=\"_ _2\"></span>g niet goedgekeurd binnen d<span class=\"_ _2\"></span>e Europes<span class=\"_ _2\"></span>e Unie) <span class=\"_ _2\"></span> </div><div class=\"t m0 x11 h2f y5e3 ffb fs4 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IFRS 16: Leaseovereenkomsten : L<span class=\"_ _2\"></span>easeve<span class=\"_ _2\"></span>rplichting in een Sale and<span class=\"_ _2\"></span> Leaseback </span></span></div><div class=\"t m0 x12 h2f y5e4 ff2 fs4 fc1 sc1 ls1 ws0\">(toepasbaar v<span class=\"_ _2\"></span>oor boekjaren vanaf 1 ja<span class=\"_ _2\"></span>nuari 2024) <span class=\"_ _2\"></span> </div><div class=\"t m0 x11 h2f y5e5 ffb fs4 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 7 Het Kasstro<span class=\"_ _2\"></span>omoverzicht en IFRS 7 Fin<span class=\"_ _2\"></span>anci\u00eble Instrumenten: <span class=\"_ _2\"></span>Toelichtingen: </span></span></div><div class=\"t m0 x12 h2f y5e6 ff2 fs4 fc1 sc1 ls1 ws0\">Financieringsregelingen voo<span class=\"_ _2\"></span>r Leveranciers (toepas<span class=\"_ _2\"></span>baar voor <span class=\"_ _2\"></span>boekjaren vanaf 1 <span class=\"_ _2\"></span>januari 2024 maar nog </div><div class=\"t m0 x12 h2f y5e7 ff2 fs4 fc1 sc1 ls1 ws0\">niet goedgekeurd b<span class=\"_ _2\"></span>innen de Europese Unie) <span class=\"_ _2\"></span> </div><div class=\"t m0 x11 h2f y5e8 ffb fs4 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _2f\"> </span><span class=\"ff2\">Aanpassin<span class=\"_ _2\"></span>gen aan IAS 21 De gevolgen van<span class=\"_ _2\"></span> wisselkoerswijzigin<span class=\"_ _2\"></span>gen: Gebrek aan inwiss<span class=\"_ _2\"></span>elbaarheid </span></span></div><div class=\"t m0 x12 h2f y5e9 ff2 fs4 fc1 sc1 ls1 ws0\">(toepasbaar v<span class=\"_ _2\"></span>oor boekjaren vanaf 1 ja<span class=\"_ _2\"></span>nuari 2025 maar nog n<span class=\"_ _2\"></span>iet goedgekeurd bin<span class=\"_ _2\"></span>nen de Europese </div><div class=\"t m0 x12 h2f y5ea ff2 fs4 fc1 sc1 ls1 ws0\">Unie)  </div><div class=\"t m0 x2 h3 y5eb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5ec ff2 fs1 fc1 sc1 ls1 ws0\">Geen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>herziene <span class=\"_ _2\"></span>standaard<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>inte<span class=\"_ _4\"></span>rpretaties die <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>kracht zijn <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>periodes <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>1 </div><div class=\"t m0 x2 h3 y369 ff2 fs1 fc1 sc1 ls1 ws0\">januari <span class=\"ls6\">202</span>3 aan<span class=\"_ _4\"></span>vangen <span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>zijn uitg<span class=\"_ _4\"></span>evaardigd <span class=\"_ _4\"></span>door d<span class=\"_ _4\"></span>e IASB en <span class=\"_ _4\"></span>het IF<span class=\"_ _4\"></span>RS IC, m<span class=\"_ _4\"></span>aar nog<span class=\"_ _4\"></span> niet van <span class=\"_ _4\"></span>kracht <span class=\"_ _4\"></span>zijn </div><div class=\"t m0 x2 h3 y5ed ff2 fs1 fc1 sc1 ls1 ws0\">op <span class=\"_ _e\"> </span>31 <span class=\"_ _8\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2023<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en/of <span class=\"_ _e\"> </span>nog <span class=\"_ _8\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>EU <span class=\"_ _8\"> </span>bekrach<span class=\"_ _4\"></span>tigd <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>op <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _8\"> </span><span class=\"ls6\">202</span>3, <span class=\"_ _e\"> </span>zullen <span class=\"_ _8\"> </span>naar<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5ee ff2 fs1 fc1 sc1 ls1 ws0\">verwachting<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijke <span class=\"_ _4\"></span>invloed <span class=\"_ _4\"></span>hebben o<span class=\"_ _4\"></span>p de <span class=\"_ _4\"></span>huidig<span class=\"_ _4\"></span>e o<span class=\"_ _4\"></span>f toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>jaarrekenin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>op </div><div class=\"t m0 x2 h3 y5ef ff2 fs1 fc1 sc1 ls1 ws0\">voorzienbar<span class=\"_ _4\"></span>e toekomstig<span class=\"_ _4\"></span>e transacties.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y5f0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5f1 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "5.5.2 Toepass<span class=\"_ _4\"></span>ing van nie<span class=\"_ _4\"></span>uwe en herzi<span class=\"_ _4\"></span>ene standaar<span class=\"_ _4\"></span>den en inter<span class=\"_ _4\"></span>pretaties Nieuwe en her<span class=\"_ _4\"></span>ziene standaa<span class=\"_ _4\"></span>rden en interpr<span class=\"_ _4\"></span>etaties toeg<span class=\"_ _4\"></span>epast door de Gro<span class=\"_ _4\"></span>ep De <span class=\"_ _6\"> </span>Groep <span class=\"_ _b\"> </span>heeft <span class=\"_ _b\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>2023 <span class=\"_ _b\"> </span>alle <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>herziene <span class=\"_ _b\"> </span>standaarden <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>interpre<span class=\"_ _4\"></span>taties <span class=\"_ _6\"> </span>toegepast <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>zijn uitgevaardigd <span class=\"_ _8\"> </span>door <span class=\"_ _8\"> </span>de  In<span class=\"_ _4\"></span>ternational <span class=\"_ _8\"> </span><span class=\"ff4\">Accounting <span class=\"_ _8\"> </span>Standards <span class=\"_ _8\"> </span>Board <span class=\"_ _8\"> </span>(\u201c<span class=\"ff5\">I<span class=\"_ _2\"></span>ASB</span>\u201d) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>het  IFRS <span class=\"_ _8\"> </span>Interpreta<span class=\"_ _4\"></span>tions </span>Committee (\u201c<span class=\"ff5\">IFRS<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IC<span class=\"ff4\">\u201d) van de <span class=\"_ _2\"></span>IASB en <span class=\"_ _2\"></span>die zijn goedgekeu<span class=\"_ _4\"></span>rd <span class=\"_ _2\"></span>door de Europese Unie en van <span class=\"_ _2\"></span>kracht zijn voor </span></span>het boekjaar dat startte op 1 januari <span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"lsf\">. </span>De Groep heeft geen nieuwe IFRS-richtlij<span class=\"_ _4\"></span>nen toegepast die nog niet van krach<span class=\"_ _4\"></span>t waren op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. De vol<span class=\"_ _4\"></span>gende <span class=\"_ _4\"></span>nieuwe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>her<span class=\"_ _4\"></span>ziene s<span class=\"_ _4\"></span>tandaarden <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>interpre<span class=\"_ _4\"></span>taties, <span class=\"_ _4\"></span>uitgevaardi<span class=\"_ _4\"></span>gd do<span class=\"_ _4\"></span>or h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IASB <span class=\"_ _4\"></span>en h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>IC, zijn van toep<span class=\"_ _4\"></span>assing op het b<span class=\"_ _4\"></span>oekjaar: ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "5.5.3 Gehant<span class=\"_ _4\"></span>eerde grond<span class=\"_ _4\"></span>slagen bij het<span class=\"_ _4\"></span> opstellen va<span class=\"_ _4\"></span>n de jaa<span class=\"_ _4\"></span>rrekening De <span class=\"_ _9\"></span>voornaamste <span class=\"_ _9\"></span>grondsla<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>bij <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>opst<span class=\"_ _4\"></span>ellen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>deze <span class=\"_ _9\"></span>geconsolideerde <span class=\"_ _9\"></span>jaarrek<span class=\"_ _4\"></span>ening <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>hieronder uiteengezet.<span class=\"_ _4\"></span> A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">OVEREENSTEMMIN<span class=\"_ _4\"></span>GSVERKL<span class=\"_ _4\"></span>ARING </span></span>Deze <span class=\"_ _a\"></span>geconsolidee<span class=\"_ _4\"></span>rde <span class=\"_ _a\"></span>jaarrekening <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>opgesteld <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>overeenstemming <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>International <span class=\"_ _a\"></span>Financia<span class=\"_ _4\"></span>l Reporting <span class=\"_ _9\"></span>Standards<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>(IFRS), <span class=\"_ _9\"></span>zoals <span class=\"_ _9\"></span>uitgevaardigd <span class=\"_ _2\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>International <span class=\"_ _9\"></span>Accoun<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>Standards <span class=\"_ _9\"></span>Board <span class=\"_ _9\"></span>(IASB)<span class=\"_ _4\"></span> en aangenomen door de Europese Unie (hierna \u201c<span class=\"ff5\">IFRS</span><span class=\"ls3c\">\u201d <span class=\"_ _2\"></span></span><span class=\"ff2\">genoemd). De <span class=\"_ _2\"></span>gecons<span class=\"_ _4\"></span>olideerde jaarrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt<span class=\"_ _4\"></span> </span>voorgesteld in<span class=\"_ _4\"></span> duizenden eu<span class=\"_ _4\"></span>ro met ui<span class=\"_ _4\"></span>tzonderingen van b<span class=\"_ _4\"></span>edragen pe<span class=\"_ _4\"></span>r aandeel die<span class=\"_ _4\"></span> in euro zijn. B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CONTINU\u00cfTEIT <span class=\"ff4\">\u2013</span> O<span class=\"_ _4\"></span>NZEKERHEID VA<span class=\"_ _4\"></span>N MATERIEEL<span class=\"_ _4\"></span> BELANG </span></span>Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bedraagt<span class=\"_ _4\"></span> 1,7 miljoen euro en is niet voldoende<span class=\"_ _4\"></span> om de activiteiten<span class=\"_ _4\"></span> van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financi<span class=\"_ _4\"></span>eringsbronnen<span class=\"_ _4\"></span>) <span class=\"_ _9\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd wordt <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>ongeveer <span class=\"_ _2\"></span>4,9 miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>indien een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>verslag. De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de Tranch<span class=\"_ _4\"></span>e. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "5.5.3 Gehant<span class=\"_ _4\"></span>eerde grond<span class=\"_ _4\"></span>slagen bij het<span class=\"_ _4\"></span> opstellen va<span class=\"_ _4\"></span>n de jaa<span class=\"_ _4\"></span>rrekening B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CONTINU\u00cfTEIT <span class=\"ff4\">\u2013</span> O<span class=\"_ _4\"></span>NZEKERHEID VA<span class=\"_ _4\"></span>N MATERIEEL<span class=\"_ _4\"></span> BELANG </span></span>Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bedraagt<span class=\"_ _4\"></span> 1,7 miljoen euro en is niet voldoende<span class=\"_ _4\"></span> om de activiteiten<span class=\"_ _4\"></span> van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financi<span class=\"_ _4\"></span>eringsbronnen<span class=\"_ _4\"></span>) <span class=\"_ _9\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd wordt <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>ongeveer <span class=\"_ _2\"></span>4,9 miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>indien een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>verslag. De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de Tranch<span class=\"_ _4\"></span>e. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en. Continu\u00efteit De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening werd<span class=\"_ _4\"></span> opgesteld in d<span class=\"_ _4\"></span>e verond<span class=\"_ _4\"></span>erstelling van co<span class=\"_ _4\"></span>ntinu\u00efteit. Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bed<span class=\"_ _4\"></span>raagt 1,7 miljoen euro en is nie<span class=\"_ _4\"></span>t voldoende om de acti<span class=\"_ _4\"></span>viteiten van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>financieringsbronn<span class=\"_ _4\"></span>en) <span class=\"_ _2\"></span>tot <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>ongevee<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>4,9<span class=\"_ _4\"></span> miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap) en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro indien <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>versla<span class=\"ls13\">g.</span> De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de<span class=\"_ _4\"></span> Tranche. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. <div class=\"c w2 h0 gs33\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">trekken. </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">remedi\u00ebren.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende </div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y135 ffa fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span><span class=\"ff2\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CONTINU\u00cfTEIT <span class=\"ff4\">\u2013</span> O<span class=\"_ _4\"></span>NZEKERHEID VA<span class=\"_ _4\"></span>N MATERIEEL<span class=\"_ _4\"></span> BELANG </span></span>Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bedraagt<span class=\"_ _4\"></span> 1,7 miljoen euro en is niet voldoende<span class=\"_ _4\"></span> om de activiteiten<span class=\"_ _4\"></span> van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financi<span class=\"_ _4\"></span>eringsbronnen<span class=\"_ _4\"></span>) <span class=\"_ _9\"></span>tot <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd wordt <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>ongeveer <span class=\"_ _2\"></span>4,9 miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>indien een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>verslag. De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de Tranch<span class=\"_ _4\"></span>e. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. <div class=\"c w2 h0 gs20\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">trekken. </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">remedi\u00ebren.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en. </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">G<span class=\"_ _2\"></span>RONDSLA<span class=\"_ _4\"></span>GEN VOOR CONS<span class=\"_ _4\"></span>OLIDATIE </span></span>Dochterondern<span class=\"_ _4\"></span>emingen De geconsolidee<span class=\"_ _4\"></span>rde jaarrekeni<span class=\"_ _4\"></span>ng omvat alle entiteiten waarove<span class=\"_ _4\"></span>r de Groep zeggensch<span class=\"_ _4\"></span>ap heeft. Er is sprake van zeggenschap<span class=\"_ _4\"></span> wanneer Oxurion rech<span class=\"_ _4\"></span>tstreeks of onrec<span class=\"_ _4\"></span>htstreeks de mogelij<span class=\"_ _4\"></span>kheid heef<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>om de bet<span class=\"_ _4\"></span>rokken activiteiten<span class=\"_ _4\"></span> te <span class=\"_ _4\"></span>sturen <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>een aa<span class=\"_ _4\"></span>nzienlijke<span class=\"_ _4\"></span> invloed <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op h<span class=\"_ _4\"></span>et rendem<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e entit<span class=\"_ _4\"></span>eit, blootg<span class=\"_ _4\"></span>esteld is<span class=\"_ _4\"></span> aan of <span class=\"_ _4\"></span>rechten heef<span class=\"_ _4\"></span>t op vari<span class=\"_ _4\"></span>abele rendem<span class=\"_ _4\"></span>enten en <span class=\"_ _4\"></span>de mo<span class=\"_ _4\"></span>gelijkheid hee<span class=\"_ _4\"></span>ft om mac<span class=\"_ _4\"></span>ht uit t<span class=\"_ _4\"></span>e oefenen <span class=\"_ _4\"></span>over d<span class=\"_ _4\"></span>e entiteit <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>rendemen<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inves<span class=\"_ _4\"></span>teerders t<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>be\u00efnvloeden. <span class=\"_ _9\"></span>De <span class=\"_ _2\"></span>zeggenschap wordt <span class=\"_ _9\"></span>veronders<span class=\"_ _4\"></span>teld <span class=\"_ _2\"></span>te bestaan <span class=\"_ _4\"></span>wanneer<span class=\"_ _4\"></span> Oxurio<span class=\"_ _4\"></span>n, <span class=\"_ _4\"></span>rechtstreeks<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> onr<span class=\"_ _4\"></span>echtstreek<span class=\"_ _4\"></span>s, een <span class=\"_ _4\"></span>par<span class=\"_ _4\"></span>ticipatie <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>van mee<span class=\"_ _4\"></span>r dan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>helft<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n de <span class=\"_ _3\"></span>stemrechten <span class=\"_ _3\"></span>verbonden <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>kapitaal. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>bestaan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>effect <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>mogeli<span class=\"_ _4\"></span>jke <span class=\"_ _a\"></span>stemrech<span class=\"_ _4\"></span>ten, <span class=\"_ _3\"></span>die momenteel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenbaar <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>converteerbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>zij<span class=\"_ _2\"></span>n, <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>overwogen <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beoo<span class=\"_ _4\"></span>rdeling <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>een<span class=\"_ _4\"></span> andere <span class=\"_ _9\"></span>entiteit <span class=\"_ _9\"></span>controleert. <span class=\"_ _9\"></span>Door <span class=\"_ _9\"></span>toepassing <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>deze <span class=\"_ _9\"></span>standaard <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>doch<span class=\"_ _4\"></span>teronderneming<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van Oxurion, <span class=\"_ _3\"></span>Thrombo<span class=\"_ _4\"></span>Genics, <span class=\"_ _3\"></span>Inc. <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Oncurious<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>NV, <span class=\"_ _a\"></span>bescho<span class=\"_ _4\"></span>uwd <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>entiteiten <span class=\"_ _3\"></span>waaro<span class=\"_ _4\"></span>ver <span class=\"_ _3\"></span>zeggenschap <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t uitgeoefend <span class=\"_ _4\"></span>en zijn ze geco<span class=\"_ _4\"></span>nsolideerd.<span class=\"_ _4\"></span> Dochteronde<span class=\"_ _4\"></span>rnemingen <span class=\"_ _b\"> </span>worden  volledig <span class=\"_ _b\"> </span>geconsolidee<span class=\"_ _4\"></span>rd <span class=\"_ _b\"> </span>vanaf <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>datum <span class=\"_ _b\"> </span>waarop  de <span class=\"_ _6\"> </span>controle <span class=\"_ _b\"> </span>wordt overgedragen<span class=\"_ _4\"></span> aan de Groep.<span class=\"_ _4\"></span> Ze worden g<span class=\"_ _4\"></span>edeconsolidee<span class=\"_ _4\"></span>rd vanaf d<span class=\"_ _4\"></span>e datum waarop d<span class=\"_ _4\"></span>e controle<span class=\"_ _4\"></span> ophoudt t<span class=\"_ _4\"></span>e bestaan. <span class=\"_ _5\"></span>Een <span class=\"_ _4\"></span>wijziging <span class=\"_ _5\"></span>in h<span class=\"_ _4\"></span>et <span class=\"_ _5\"></span>eigendomsbelang <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>doc<span class=\"_ _4\"></span>hteronderneming,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zonder <span class=\"_ _5\"></span>wijziging <span class=\"_ _5\"></span>in de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>controle,<span class=\"_ _4\"></span> wordt <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>als<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> eigen<span class=\"_ _4\"></span>vermogenst<span class=\"_ _4\"></span>ransactie. <span class=\"_ _4\"></span>Kasstr<span class=\"_ _4\"></span>omen <span class=\"_ _4\"></span>uit t<span class=\"_ _4\"></span>ransacties <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verban<span class=\"_ _4\"></span>d me<span class=\"_ _4\"></span>t wij<span class=\"_ _4\"></span>zigingen <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> eigendom <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>leiden <span class=\"_ _24\"> </span>tot <span class=\"_ _24\"> </span>een <span class=\"_ _24\"> </span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>van <span class=\"_ _24\"> </span>zeggenschap, <span class=\"_ _24\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>geclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _24\"> </span>als financieringsac<span class=\"_ _4\"></span>tiviteiten.<span class=\"_ _4\"></span> Intra-groep <span class=\"_ _1b\"> </span>transacties, <span class=\"_ _11\"> </span>saldi <span class=\"_ _1b\"> </span>en <span class=\"_ _20\"> </span>niet-gerealisee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>winsten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>verliezen <span class=\"_ _11\"> </span>op <span class=\"_ _11\"> </span>transacties <span class=\"_ _1b\"> </span>tussen vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Groep <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>ge\u00eblimineerd <span class=\"_ _16\"> </span>bij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>opstellen <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>geconsolide<span class=\"_ _4\"></span>erde jaarrekening. <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>niet-gere<span class=\"_ _4\"></span>aliseerde <span class=\"_ _f\"> </span>verliezen <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>dezelfde <span class=\"_ _f\"> </span>wijze <span class=\"_ _17\"> </span>ge\u00eblimineerd <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>niet-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>winsten, <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>enzij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>transacti<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>duidt <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>bijzonder <span class=\"_ _e\"> </span>waardevermin<span class=\"_ _4\"></span>deringsverlies <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de overgedragen <span class=\"_ _9\"></span>activa. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>principes<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>dochteronderneming<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>waar <span class=\"_ _3\"></span>nodi<span class=\"_ _4\"></span>g aangepast om co<span class=\"_ _4\"></span>nsisten<span class=\"_ _4\"></span>t te zijn met de princip<span class=\"_ _4\"></span>es die aan<span class=\"_ _4\"></span>genomen werd<span class=\"_ _4\"></span>en door de G<span class=\"_ _4\"></span>roep.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">G<span class=\"_ _2\"></span>RONDSLA<span class=\"_ _4\"></span>GEN VOOR CONS<span class=\"_ _4\"></span>OLIDATIE </span></span>Dochterondern<span class=\"_ _4\"></span>emingen De geconsolidee<span class=\"_ _4\"></span>rde jaarrekeni<span class=\"_ _4\"></span>ng omvat alle entiteiten waarove<span class=\"_ _4\"></span>r de Groep zeggensch<span class=\"_ _4\"></span>ap heeft. Er is sprake van zeggenschap<span class=\"_ _4\"></span> wanneer Oxurion rech<span class=\"_ _4\"></span>tstreeks of onrec<span class=\"_ _4\"></span>htstreeks de mogelij<span class=\"_ _4\"></span>kheid heef<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>om de bet<span class=\"_ _4\"></span>rokken activiteiten<span class=\"_ _4\"></span> te <span class=\"_ _4\"></span>sturen <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>een aa<span class=\"_ _4\"></span>nzienlijke<span class=\"_ _4\"></span> invloed <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op h<span class=\"_ _4\"></span>et rendem<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e entit<span class=\"_ _4\"></span>eit, blootg<span class=\"_ _4\"></span>esteld is<span class=\"_ _4\"></span> aan of <span class=\"_ _4\"></span>rechten heef<span class=\"_ _4\"></span>t op vari<span class=\"_ _4\"></span>abele rendem<span class=\"_ _4\"></span>enten en <span class=\"_ _4\"></span>de mo<span class=\"_ _4\"></span>gelijkheid hee<span class=\"_ _4\"></span>ft om mac<span class=\"_ _4\"></span>ht uit t<span class=\"_ _4\"></span>e oefenen <span class=\"_ _4\"></span>over d<span class=\"_ _4\"></span>e entiteit <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>rendemen<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inves<span class=\"_ _4\"></span>teerders t<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>be\u00efnvloeden. <span class=\"_ _9\"></span>De <span class=\"_ _2\"></span>zeggenschap wordt <span class=\"_ _9\"></span>veronders<span class=\"_ _4\"></span>teld <span class=\"_ _2\"></span>te bestaan <span class=\"_ _4\"></span>wanneer<span class=\"_ _4\"></span> Oxurio<span class=\"_ _4\"></span>n, <span class=\"_ _4\"></span>rechtstreeks<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> onr<span class=\"_ _4\"></span>echtstreek<span class=\"_ _4\"></span>s, een <span class=\"_ _4\"></span>par<span class=\"_ _4\"></span>ticipatie <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>van mee<span class=\"_ _4\"></span>r dan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>helft<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n de <span class=\"_ _3\"></span>stemrechten <span class=\"_ _3\"></span>verbonden <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>kapitaal. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>bestaan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>effect <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>mogeli<span class=\"_ _4\"></span>jke <span class=\"_ _a\"></span>stemrech<span class=\"_ _4\"></span>ten, <span class=\"_ _3\"></span>die momenteel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenbaar <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>converteerbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>zij<span class=\"_ _2\"></span>n, <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>overwogen <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beoo<span class=\"_ _4\"></span>rdeling <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>een<span class=\"_ _4\"></span> andere <span class=\"_ _9\"></span>entiteit <span class=\"_ _9\"></span>controleert. <span class=\"_ _9\"></span>Door <span class=\"_ _9\"></span>toepassing <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>deze <span class=\"_ _9\"></span>standaard <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>doch<span class=\"_ _4\"></span>teronderneming<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van Oxurion, <span class=\"_ _3\"></span>Thrombo<span class=\"_ _4\"></span>Genics, <span class=\"_ _3\"></span>Inc. <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Oncurious<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>NV, <span class=\"_ _a\"></span>bescho<span class=\"_ _4\"></span>uwd <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>entiteiten <span class=\"_ _3\"></span>waaro<span class=\"_ _4\"></span>ver <span class=\"_ _3\"></span>zeggenschap <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t uitgeoefend <span class=\"_ _4\"></span>en zijn ze geco<span class=\"_ _4\"></span>nsolideerd.<span class=\"_ _4\"></span> Dochteronde<span class=\"_ _4\"></span>rnemingen <span class=\"_ _b\"> </span>worden  volledig <span class=\"_ _b\"> </span>geconsolidee<span class=\"_ _4\"></span>rd <span class=\"_ _b\"> </span>vanaf <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>datum <span class=\"_ _b\"> </span>waarop  de <span class=\"_ _6\"> </span>controle <span class=\"_ _b\"> </span>wordt overgedragen<span class=\"_ _4\"></span> aan de Groep.<span class=\"_ _4\"></span> Ze worden g<span class=\"_ _4\"></span>edeconsolidee<span class=\"_ _4\"></span>rd vanaf d<span class=\"_ _4\"></span>e datum waarop d<span class=\"_ _4\"></span>e controle<span class=\"_ _4\"></span> ophoudt t<span class=\"_ _4\"></span>e bestaan. <span class=\"_ _5\"></span>Een <span class=\"_ _4\"></span>wijziging <span class=\"_ _5\"></span>in h<span class=\"_ _4\"></span>et <span class=\"_ _5\"></span>eigendomsbelang <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>doc<span class=\"_ _4\"></span>hteronderneming,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zonder <span class=\"_ _5\"></span>wijziging <span class=\"_ _5\"></span>in de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>controle,<span class=\"_ _4\"></span> wordt <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>als<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> eigen<span class=\"_ _4\"></span>vermogenst<span class=\"_ _4\"></span>ransactie. <span class=\"_ _4\"></span>Kasstr<span class=\"_ _4\"></span>omen <span class=\"_ _4\"></span>uit t<span class=\"_ _4\"></span>ransacties <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verban<span class=\"_ _4\"></span>d me<span class=\"_ _4\"></span>t wij<span class=\"_ _4\"></span>zigingen <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> eigendom <span class=\"_ _24\"> </span>die <span class=\"_ _24\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>leiden <span class=\"_ _24\"> </span>tot <span class=\"_ _24\"> </span>een <span class=\"_ _24\"> </span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>van <span class=\"_ _24\"> </span>zeggenschap, <span class=\"_ _24\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>geclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _24\"> </span>als financieringsac<span class=\"_ _4\"></span>tiviteiten.<span class=\"_ _4\"></span> Intra-groep <span class=\"_ _1b\"> </span>transacties, <span class=\"_ _11\"> </span>saldi <span class=\"_ _1b\"> </span>en <span class=\"_ _20\"> </span>niet-gerealisee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>winsten <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>verliezen <span class=\"_ _11\"> </span>op <span class=\"_ _11\"> </span>transacties <span class=\"_ _1b\"> </span>tussen vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Groep <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>ge\u00eblimineerd <span class=\"_ _16\"> </span>bij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>opstellen <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>geconsolide<span class=\"_ _4\"></span>erde jaarrekening. <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>niet-gere<span class=\"_ _4\"></span>aliseerde <span class=\"_ _f\"> </span>verliezen <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>dezelfde <span class=\"_ _f\"> </span>wijze <span class=\"_ _17\"> </span>ge\u00eblimineerd <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>niet-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>winsten, <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>enzij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>transacti<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>duidt <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>bijzonder <span class=\"_ _e\"> </span>waardevermin<span class=\"_ _4\"></span>deringsverlies <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de overgedragen <span class=\"_ _9\"></span>activa. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>principes<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>dochteronderneming<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>waar <span class=\"_ _3\"></span>nodi<span class=\"_ _4\"></span>g aangepast om co<span class=\"_ _4\"></span>nsisten<span class=\"_ _4\"></span>t te zijn met de princip<span class=\"_ _4\"></span>es die aan<span class=\"_ _4\"></span>genomen werd<span class=\"_ _4\"></span>en door de G<span class=\"_ _4\"></span>roep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span>Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span>actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en (voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van de overnam<span class=\"_ _4\"></span>e. Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span>Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span>bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span>actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span> Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> \u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span>De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span>Extern verworv<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa en kos<span class=\"_ _4\"></span>ten van uitb<span class=\"_ _4\"></span>estede O&amp;O Betalingen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>derden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>uitbestede <span class=\"_ _9\"></span>O&amp;O, <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _3\"></span>sp<span class=\"_ _4\"></span>rake <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>overdrach<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>IP <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion, worden <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>interne <span class=\"_ _a\"></span>O&amp;O-uitgaven <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>period<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>waarin <span class=\"_ _a\"></span>ze <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>gemaakt. <span class=\"_ _a\"></span>Dergelijke <span class=\"_ _a\"></span>betaling<span class=\"_ _4\"></span>en worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _a\"></span>als <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>voldoen <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>criteria <span class=\"_ _8\"> </span>voor <span class=\"_ _e\"> </span>boeking <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>intern <span class=\"_ _8\"> </span>gegen<span class=\"_ _4\"></span>ereerd immaterie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel, zoals hi<span class=\"_ _4\"></span>erboven aang<span class=\"_ _4\"></span>egeven. Oxurion sloot <span class=\"_ _2\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contracten af <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>licenties op <span class=\"_ _2\"></span>IP <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>knowhow van <span class=\"_ _2\"></span>derden, zoals uiteenge<span class=\"_ _4\"></span>zet in toelich<span class=\"_ _4\"></span>ting 5.8 on<span class=\"_ _4\"></span>der de rub<span class=\"_ _4\"></span>riek die uitleg g<span class=\"_ _4\"></span>eeft over de b<span class=\"_ _4\"></span>elangrij<span class=\"_ _4\"></span>kste regelingen. D<span class=\"_ _4\"></span>eze activa <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>doo<span class=\"_ _4\"></span>rgaans <span class=\"_ _3\"></span>verworv<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>vergoeding <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>vooruitbet<span class=\"_ _4\"></span>alingen, <span class=\"_ _3\"></span>mijlp<span class=\"_ _4\"></span>aalbetalingen <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> royalty\u2019s omva<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span>Vooruitbetaling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan derd<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het in <span class=\"_ _4\"></span>licen<span class=\"_ _4\"></span>tie ge<span class=\"_ _4\"></span>ven o<span class=\"_ _4\"></span>f verwe<span class=\"_ _4\"></span>rven <span class=\"_ _4\"></span>van in<span class=\"_ _4\"></span>tellectuele <span class=\"_ _4\"></span>eigendoms<span class=\"_ _4\"></span>rechten,<span class=\"_ _4\"></span> octrooien, <span class=\"_ _2\"></span>verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>producten<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>knowhowtechn<span class=\"_ _4\"></span>ologie\u00ebn voor <span class=\"_ _9\"></span>gebruik <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>O&amp;O-activiteiten, worden geactiveerd<span class=\"_ _4\"></span> als kos<span class=\"_ _4\"></span>ten betaald<span class=\"_ _4\"></span> voor een<span class=\"_ _4\"></span> afzonderlijk <span class=\"_ _4\"></span>verworven im<span class=\"_ _4\"></span>materi<span class=\"_ _4\"></span>eel actiefb<span class=\"_ _4\"></span>estanddeel<span class=\"_ _4\"></span> volgens IAS<span class=\"_ _4\"></span> 38.  De be<span class=\"_ _4\"></span>trokken <span class=\"_ _4\"></span>mijlpaalbe<span class=\"_ _4\"></span>talingen <span class=\"_ _4\"></span>kunnen <span class=\"_ _4\"></span>maar <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geacti<span class=\"_ _4\"></span>veerd <span class=\"_ _4\"></span>als ze <span class=\"_ _4\"></span>voldo<span class=\"_ _4\"></span>en aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de crit<span class=\"_ _4\"></span>eria om <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span> een intern geg<span class=\"_ _4\"></span>enereerd im<span class=\"_ _4\"></span>materie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel te word<span class=\"_ _4\"></span>en geboek<span class=\"_ _4\"></span>t. De <span class=\"_ _3\"></span>betaalde/te <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>etalen <span class=\"_ _3\"></span>royal<span class=\"_ _4\"></span>ty\u2019s <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>IP <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ff2\">overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderlig<span class=\"_ _4\"></span>gende </span>verkopen toeg<span class=\"_ _4\"></span>erekend en g<span class=\"_ _4\"></span>eboekt onder<span class=\"_ _4\"></span> de kostprijs <span class=\"_ _4\"></span>van de verko<span class=\"_ _4\"></span>pen. K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span>Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span>actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en (voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van de overnam<span class=\"_ _4\"></span>e. Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span>Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span>actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en (voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van de overnam<span class=\"_ _4\"></span>e. Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span>Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span>actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en (voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van de overnam<span class=\"_ _4\"></span>e. Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span>K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">BEDRIJFSCOMBIN<span class=\"_ _4\"></span>ATIES EN G<span class=\"_ _4\"></span>OODWILL </span></span>Bedrijfscom<span class=\"_ _4\"></span>binaties <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>verwerkt <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>overnameme<span class=\"_ _4\"></span>thode. <span class=\"_ _3\"></span>De <span class=\"_ _e\"> </span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een overname wo<span class=\"_ _4\"></span>rdt gewaardee<span class=\"_ _4\"></span>rd als het totaal van de be<span class=\"_ _4\"></span>taalde prijs, gewaa<span class=\"_ _4\"></span>rdeerd tege<span class=\"_ _4\"></span>n de re\u00eble waarde op<span class=\"_ _4\"></span> de <span class=\"_ _3\"></span>ove<span class=\"_ _4\"></span>rnamedatum, <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ev<span class=\"_ _4\"></span>entuele <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>derheidsbelangen <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenomen <span class=\"_ _9\"></span>partij. <span class=\"_ _9\"></span>Voor elke <span class=\"_ _3\"></span>bedrijfscombina<span class=\"_ _4\"></span>tie <span class=\"_ _a\"></span>kies<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>ervoor <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>minderheidsbelange<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>overgenom<span class=\"_ _4\"></span>en partij <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ren <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>propo<span class=\"_ _4\"></span>rtionele <span class=\"_ _3\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>identific<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>netto-<span class=\"_ _3b\"> </span>actief <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>partij. <span class=\"_ _a\"></span>Overnamegerela<span class=\"_ _4\"></span>teerde <span class=\"_ _e\"> </span>kosten <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>als <span class=\"_ _8\"> </span>kosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodra <span class=\"_ _a\"></span>ze worden <span class=\"_ _b\"> </span>gemaakt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>kost<span class=\"_ _4\"></span>prijs <span class=\"_ _6\"> </span>wordt <span class=\"_ _b\"> </span>toegerekend  aan <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>iden<span class=\"_ _4\"></span>tificeerbare <span class=\"_ _b\"> </span>activa, <span class=\"_ _b\"> </span>verplichting<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>en voorwaardelijk<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>overgenomen <span class=\"_ _e\"></span>partij. <span class=\"_ _8\"> </span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>identifice<span class=\"_ _4\"></span>erbare <span class=\"_ _8\"> </span>verworven <span class=\"_ _e\"> </span>activa <span class=\"_ _e\"> </span>en (voorwaard<span class=\"_ _4\"></span>elijke) verplic<span class=\"_ _4\"></span>htingen word<span class=\"_ _4\"></span>en aanvankeli<span class=\"_ _4\"></span>jk gewaarde<span class=\"_ _4\"></span>erd tegen hun<span class=\"_ _4\"></span> re\u00eble waard<span class=\"_ _4\"></span>e op datum<span class=\"_ _4\"></span> van de overnam<span class=\"_ _4\"></span>e. Goodwill <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>aanvankelijk <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _9\"></span>kostprijs <span class=\"_ _9\"></span>(zijnde <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>waarmee <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>totaal <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de betaalde <span class=\"_ _8\"> </span>prijs <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>geboekte <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>minderhe<span class=\"_ _4\"></span>idsbelangen <span class=\"_ _e\"> </span>wordt <span class=\"_ _8\"> </span>overschr<span class=\"_ _4\"></span>eden) <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>elk <span class=\"_ _8\"> </span>eerder<span class=\"_ _4\"></span> aangehouden <span class=\"_ _2\"></span>belang <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>verwo<span class=\"_ _4\"></span>rven, <span class=\"_ _9\"></span>identificeerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>overgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>verplichtingen. <span class=\"_ _9\"></span>Indien<span class=\"_ _4\"></span> de re\u00eble waarde van de verworven net<span class=\"_ _4\"></span>to-activa hoger is dan de totale betaalde prijs, zal de Vennootschap<span class=\"_ _4\"></span> opnieuw <span class=\"_ _f\"> </span>beoordelen <span class=\"_ _f\"> </span>of <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>verworven <span class=\"_ _17\"> </span>activa <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>aangegane <span class=\"_ _f\"> </span>verplichtingen <span class=\"_ _f\"> </span>correct <span class=\"_ _f\"> </span>heeft ge\u00efdentificee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>en he<span class=\"_ _4\"></span>rbekijkt <span class=\"_ _4\"></span>ze <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>methoden <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>werden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aangewend <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>ragen op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>overnameda<span class=\"_ _4\"></span>tum. <span class=\"_ _8\"> </span>Ind<span class=\"_ _4\"></span>ien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>herwaarderin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>nog <span class=\"_ _a\"></span>stee<span class=\"_ _2\"></span>ds <span class=\"_ _e\"> </span>leidt <span class=\"_ _e\"> </span>tot <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>overschrijding<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>re\u00eble<span class=\"_ _4\"></span> waarde van <span class=\"_ _4\"></span>de ve<span class=\"_ _4\"></span>rworven <span class=\"_ _4\"></span>netto-activa <span class=\"_ _4\"></span>ten opzich<span class=\"_ _4\"></span>te van <span class=\"_ _4\"></span>de to<span class=\"_ _4\"></span>tale betaald<span class=\"_ _4\"></span>e prijs, <span class=\"_ _4\"></span>wordt de <span class=\"_ _4\"></span>baat gebo<span class=\"_ _4\"></span>ekt op<span class=\"_ _4\"></span> de winst- en v<span class=\"_ _4\"></span>erliesrekeni<span class=\"_ _4\"></span>ng<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">OMREKENING V<span class=\"_ _4\"></span>AN VREEMD<span class=\"_ _4\"></span>E VALUTA </span></span>Functionele va<span class=\"_ _4\"></span>luta en prese<span class=\"_ _4\"></span>ntatievaluta De geconsoli<span class=\"_ _4\"></span>deerde jaarreke<span class=\"_ _4\"></span>ning wordt voorg<span class=\"_ _4\"></span>esteld in duizenden <span class=\"_ _4\"></span>euro, de functionele val<span class=\"_ _4\"></span>uta van Oxurion<span class=\"_ _4\"></span>. Alle <span class=\"_ _2\"></span>vennootschapp<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>binne<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>hanteren de <span class=\"_ _2\"></span>euro als <span class=\"_ _2\"></span>functionele valuta, <span class=\"_ _2\"></span>behalve <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaa<span class=\"_ _4\"></span>nse dochterondern<span class=\"_ _4\"></span>eming die<span class=\"_ _4\"></span> de Amerikaans<span class=\"_ _4\"></span>e dollar (USD)<span class=\"_ _4\"></span> gebruikt als func<span class=\"_ _4\"></span>tionele valu<span class=\"_ _4\"></span>ta. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">OMREKENING V<span class=\"_ _4\"></span>AN VREEMD<span class=\"_ _4\"></span>E VALUTA </span></span>Transacties en<span class=\"_ _4\"></span> balansen in vr<span class=\"_ _4\"></span>eemde valuta Transacties <span class=\"_ _6\"> </span>uitgedrukt<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>andere <span class=\"_ _7\"> </span>munten <span class=\"_ _6\"> </span>dan <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>functionele <span class=\"_ _6\"> </span>munt, <span class=\"_ _7\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>de wisselkoers<span class=\"_ _4\"></span>en die <span class=\"_ _5\"></span>van krach<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>zijn o<span class=\"_ _4\"></span>p de<span class=\"_ _4\"></span> tran<span class=\"_ _4\"></span>sactiedatum<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>Op elke<span class=\"_ _4\"></span> ba<span class=\"_ _4\"></span>lansdatum <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de mone<span class=\"_ _4\"></span>taire <span class=\"_ _4\"></span>activa en <span class=\"_ _2\"></span>passiva, <span class=\"_ _2\"></span>uitgedruk<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vreemde <span class=\"_ _2\"></span>valuta, <span class=\"_ _2\"></span>omgerekend naar <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>functionele valuta <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wisselkoersen die van krach<span class=\"_ _4\"></span>t zijn op de bal<span class=\"_ _4\"></span>ansdatum. <span class=\"_ _4\"></span> Niet-monetair<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verplichtingen <span class=\"_ _3\"></span>die <span class=\"_ _e\"> </span>door <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>entiteiten <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>historisch<span class=\"_ _4\"></span>e kostprijs <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>vreemde <span class=\"_ _3\"></span>valu<span class=\"_ _4\"></span>ta <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>gewaa<span class=\"_ _4\"></span>rdeerd, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>omgerekend <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wisselkoers <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de datum van de<span class=\"_ _4\"></span> eerste transac<span class=\"_ _4\"></span>ties.  Winsten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>verliezen <span class=\"_ _b\"> </span>die <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>gevolg <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>omrekening <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _6\"> </span>en verliesrekening<span class=\"_ _4\"></span> voor d<span class=\"_ _4\"></span>e periode. Buitenlandse ac<span class=\"_ _4\"></span>tiviteiten Bij <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>consolidatie <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>activa <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _4\"></span>met <span class=\"_ _5\"></span>inbegrip <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>goodwi<span class=\"_ _4\"></span>ll <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>cons<span class=\"_ _4\"></span>olidatie <span class=\"_ _5\"></span>ontstane <span class=\"_ _5\"></span>re\u00eble-<span class=\"_ _3b\"> </span>waardecorr<span class=\"_ _4\"></span>ecties <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>buitenlandse<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>activitei<span class=\"_ _4\"></span>ten <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>omgerekend <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>wisselkoers<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>die van kracht zijn op d<span class=\"_ _4\"></span>e balansda<span class=\"_ _4\"></span>tum. Baten en lasten wo<span class=\"_ _4\"></span>rden omg<span class=\"_ _4\"></span>erekend tegen de g<span class=\"_ _4\"></span>emiddelde wis<span class=\"_ _4\"></span>selkoers voor <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>periode.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>wisselkoers<span class=\"_ _4\"></span>verschillen zijn, <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>geclass<span class=\"_ _4\"></span>ificeerd <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>vermogen en <span class=\"_ _6\"> </span>overgedragen <span class=\"_ _6\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>omrekenings<span class=\"_ _4\"></span>reserve <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Groep. <span class=\"_ _6\"> </span>Deze <span class=\"_ _6\"> </span>omrekeningsversch<span class=\"_ _4\"></span>illen <span class=\"_ _6\"> </span>w<span class=\"_ _2\"></span>orden opgenomen in<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en in de p<span class=\"_ _4\"></span>eriode waarin de<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>teit wordt afgeslo<span class=\"_ _4\"></span>ten. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">OPNAME VAN O<span class=\"_ _4\"></span>PBRENGST<span class=\"_ _4\"></span>EN </span></span>De <span class=\"_ _8\"> </span>opgenomen <span class=\"_ _e\"> </span>opbrengsten <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _8\"> </span>hebben <span class=\"_ _8\"> </span>betr<span class=\"_ _4\"></span>ekking <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>verkoop <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>JETREA\u00ae-flacons <span class=\"_ _8\"> </span>aan distributeu<span class=\"_ _4\"></span>rs, <span class=\"_ _a\"></span>royalty\u2019s <span class=\"_ _e\"> </span>betaal<span class=\"_ _4\"></span>d <span class=\"_ _e\"> </span>door <span class=\"_ _e\"></span>licenti<span class=\"_ _4\"></span>ehouders <span class=\"_ _a\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>verkoop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>JETREA\u00ae<span class=\"ff2\">-flacons, <span class=\"_ _a\"></span>occasionele </span>voorschot- en <span class=\"_ _2\"></span>mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>licentie- <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>samenwerk<span class=\"_ _4\"></span>ingscontracten (zoals voor de doorbe<span class=\"_ _4\"></span>rekening va<span class=\"_ _4\"></span>n gemaak<span class=\"_ _4\"></span>te servicekos<span class=\"_ _4\"></span>ten) en royal<span class=\"_ _4\"></span>ty\u2019s.<span class=\"ff2\"> </span>JETREA\u00ae verkop<span class=\"_ _4\"></span>en Prestatieverpli<span class=\"_ _4\"></span>chtingen Oxurion <span class=\"_ _4\"></span>stelde <span class=\"_ _4\"></span>vast <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>contrac<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>klanten <span class=\"_ _4\"></span>voo<span class=\"_ _4\"></span>r de <span class=\"_ _4\"></span>verkoo<span class=\"_ _4\"></span>p van<span class=\"_ _4\"></span> JET<span class=\"_ _4\"></span>REA\u00ae-producten <span class=\"_ _4\"></span>slech<span class=\"_ _4\"></span>ts \u00e9<span class=\"_ _4\"></span>\u00e9n prestatiev<span class=\"_ _4\"></span>erplichting om<span class=\"_ _4\"></span>vatten, nameli<span class=\"_ _4\"></span>jk de levering <span class=\"_ _4\"></span>van goeder<span class=\"_ _4\"></span>en aan de klan<span class=\"_ _4\"></span>ten. Tijdschema voor <span class=\"_ _4\"></span>de opname<span class=\"_ _4\"></span> van opbr<span class=\"_ _4\"></span>engsten Oxurion <span class=\"_ _5\"></span>boekt <span class=\"_ _5\"></span>opbrengsten <span class=\"_ _5\"></span>bij <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>levering<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>goederen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>klant, <span class=\"_ _5\"></span>aangezien <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>klan<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>mom<span class=\"_ _4\"></span>ent controle krijg<span class=\"_ _4\"></span>t over de go<span class=\"_ _4\"></span>ederen.<div class=\"c w2 h0 gs26\"><div class=\"t m0 x6c h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Transactieprijs <span class=\"ffc\">\u2013<span class=\"_ _4\"></span><span class=\"ff1\"> variabele ve<span class=\"_ _4\"></span>rgoeding </span></span></div><div class=\"t m0 x2 h3 y2a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y2a5 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _2\"></span>verkoopprijzen worden <span class=\"_ _2\"></span>gewoonlijk <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>vastgelegd. <span class=\"_ _2\"></span>Sommige <span class=\"_ _2\"></span>contracten <span class=\"_ _2\"></span>voorzien <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>in </div><div class=\"t m0 x2 h3 y2a6 ff2 fs1 fc1 sc1 ls1 ws0\">een <span class=\"_ _a\"></span>recht <span class=\"_ _e\"> </span>van <span class=\"_ _a\"></span>teruggave <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>kortingen. <span class=\"_ _e\"></span>De <span class=\"_ _a\"></span>variabele <span class=\"_ _a\"></span>vergoeding <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>geschat <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>aanvang <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>het </div><div class=\"t m0 x2 h3 y2a7 ff2 fs1 fc1 sc1 ls1 ws0\">contract <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>wordt b<span class=\"_ _4\"></span>eperkt <span class=\"_ _4\"></span>tot het<span class=\"_ _4\"></span> zeer <span class=\"_ _4\"></span>waarschijnl<span class=\"_ _4\"></span>ijk is d<span class=\"_ _4\"></span>at een<span class=\"_ _4\"></span> signific<span class=\"_ _4\"></span>ante omme<span class=\"_ _4\"></span>keer in <span class=\"_ _4\"></span>de g<span class=\"_ _4\"></span>ecumulee<span class=\"_ _4\"></span>rde </div><div class=\"t m0 x2 h3 y2a9 ff2 fs1 fc1 sc1 ls1 ws0\">opbrengsten <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaats<span class=\"_ _4\"></span>vinden <span class=\"_ _3\"></span>wann<span class=\"_ _4\"></span>eer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>daarm<span class=\"_ _4\"></span>ee <span class=\"_ _3\"></span>samenha<span class=\"_ _4\"></span>ngende <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>variabele<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2aa ff2 fs1 fc1 sc1 ls1 ws0\">vergoeding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>vervolgens <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>weggenomen. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>verkoopprijzen <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>vastgelegd <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>contract. <span class=\"_ _9\"></span>Sommige<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2ab ff2 fs1 fc1 sc1 ls1 ws0\">contracten g<span class=\"_ _4\"></span>even klanten<span class=\"_ _4\"></span> echter rech<span class=\"_ _4\"></span>t op teruggave <span class=\"_ _4\"></span>en kortingen. </div><div class=\"t m0 x2 h3 y3d9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y3da ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _3\"></span>accep<span class=\"_ _4\"></span>teert <span class=\"_ _9\"></span>terugzending<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _3\"></span>aantal <span class=\"_ _9\"></span>gevallen. <span class=\"_ _3\"></span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>moeten <span class=\"_ _9\"></span>evenwel <span class=\"_ _3\"></span>door <span class=\"_ _9\"></span>Oxurion </div><div class=\"t m0 x2 h3 y3db ff2 fs1 fc1 sc1 ls1 ws0\">worden <span class=\"_ _b\"> </span>goedgekeurd <span class=\"_ _b\"> </span>vooraleer <span class=\"_ _b\"> </span>ze <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>distribut<span class=\"_ _4\"></span>eurs <span class=\"_ _6\"> </span>kunnen <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>verwerkt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men </div><div class=\"t m0 x2 h3 y2b1 ff2 fs1 fc1 sc1 ls1 ws0\">opbrengsten  zijn  het  bedrag  dat <span class=\"_ _b\"> </span>aan  de  vervulde  prestatieverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _b\"> </span>wordt  toegerekend<span class=\"_ _4\"></span>,  rekening </div><div class=\"t m0 x2 h3 y2b3 ff2 fs1 fc1 sc1 ls1 ws0\">houdend <span class=\"_ _4\"></span>met e<span class=\"_ _4\"></span>en va<span class=\"_ _4\"></span>riabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> (inclusie<span class=\"_ _4\"></span>f ve<span class=\"_ _4\"></span>rwachte t<span class=\"_ _4\"></span>erugzendingen<span class=\"_ _4\"></span>). He<span class=\"_ _4\"></span>t ge<span class=\"_ _4\"></span>schatte b<span class=\"_ _4\"></span>edrag van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y2b4 ff2 fs1 fc1 sc1 ls1 ws0\">variabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>alleen o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>transactieprijs <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>zover <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeer <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>is da<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y62e ff2 fs1 fc1 sc1 ls1 ws0\">er <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>significante <span class=\"_ _3\"></span>omm<span class=\"_ _4\"></span>ekeer <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaatsvind<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>gecumuleerde <span class=\"_ _3\"></span>opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>gescha<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>op </div><div class=\"t m0 x2 h3 y62f ff2 fs1 fc1 sc1 ls1 ws0\">basis van historisch<span class=\"_ _4\"></span>e ervaring en de specifieke voor<span class=\"_ _4\"></span>waarden van de individuele over<span class=\"_ _4\"></span>eenkomsten. Er word<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y630 ff2 fs1 fc1 sc1 ls1 ws0\">een <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>geboekt <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>verwachte <span class=\"_ _2\"></span>terugzendinge<span class=\"_ _4\"></span>n, <span class=\"_ _9\"></span>kortingen, <span class=\"_ _9\"></span>hand<span class=\"_ _4\"></span>elskortingen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>kortingen voor </div><div class=\"t m0 x2 h3 y33d ff2 fs1 fc1 sc1 ls1 ws0\">contant, <span class=\"_ _4\"></span>terugstorting<span class=\"_ _4\"></span>en of <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>terugbe<span class=\"_ _4\"></span>talingen di<span class=\"_ _4\"></span>e rechts<span class=\"_ _4\"></span>treeks o<span class=\"_ _4\"></span>f onrechts<span class=\"_ _4\"></span>treek<span class=\"_ _4\"></span>s aan kl<span class=\"_ _4\"></span>anten <span class=\"_ _4\"></span>worden </div><div class=\"t m0 x2 h3 y2b9 ff2 fs1 fc1 sc1 ls1 ws0\">gedaan m<span class=\"_ _4\"></span>et bet<span class=\"_ _4\"></span>rekking to<span class=\"_ _4\"></span>t verkop<span class=\"_ _4\"></span>en tot he<span class=\"_ _4\"></span>t einde <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e versla<span class=\"_ _4\"></span>gperiode. <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>past <span class=\"_ _4\"></span>de method<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>de </div><div class=\"t m0 x2 h3 y539 ff2 fs1 fc1 sc1 ls1 ws0\">verwachte <span class=\"_ _4\"></span>waarde toe om<span class=\"_ _4\"></span> de voorziening<span class=\"_ _4\"></span> voor te<span class=\"_ _4\"></span>rugzendingen en d<span class=\"_ _4\"></span>e bijhorende <span class=\"_ _4\"></span>activa te waard<span class=\"_ _4\"></span>eren. </div><div class=\"t m0 x2 h3 y18c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y631 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion  biedt  zijn  kl<span class=\"_ _4\"></span>anten  geen  garan<span class=\"_ _4\"></span>ties,  <span class=\"ff4\">klantenbind<span class=\"_ _4\"></span>ingsprogramma\u2019s<span class=\"_ _4\"></span>  of  belangrijke  finan<span class=\"_ _4\"></span>cieringen<span class=\"_ _4\"></span>. </span></div><div class=\"t m0 x2 h3 y632 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _a\"></span>ontving <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>niet-contant<span class=\"_ _4\"></span>e <span class=\"_ _e\"></span>vergoedingen.<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>Aan <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>klantenc<span class=\"_ _4\"></span>ontracten <span class=\"_ _a\"></span>zijn <span class=\"_ _e\"></span>geen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y633 ff2 fs1 fc1 sc1 ls1 ws0\">kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>evenmin <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>er <span class=\"_ _8\"> </span>kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitvoering<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>klan<span class=\"_ _4\"></span>tencontracten.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y634 ff2 fs1 fc1 sc1 ls35 ws0\">Co<span class=\"ls1\">ntractsaldi<span class=\"_ _4\"></span>  worden <span class=\"_ _b\"> </span>daar<span class=\"_ _4\"></span>om  alleen <span class=\"_ _b\"> </span>gebo<span class=\"_ _4\"></span>ekt  ten <span class=\"_ _b\"> </span>belope  van  de  vorderingen  en <span class=\"_ _b\"> </span>de  verplichting<span class=\"_ _4\"></span>  tot </span></div><div class=\"t m0 x2 h3 y635 ff2 fs1 fc1 sc1 ls1 ws0\">terugbetalin<span class=\"_ _4\"></span>g (voorziening<span class=\"_ _4\"></span> voor terugz<span class=\"_ _4\"></span>endingen). </div><div class=\"t m0 x2 h3 y636 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y39c ff1 fs1 fc1 sc3 ls1 ws0\">Royalty-inkomst<span class=\"_ _4\"></span>en uit JETRE<span class=\"_ _4\"></span>A\u00ae verkopen </div><div class=\"t m0 x2 h3 y637 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y638 ff4 fs1 fc1 sc1 ls1 ws0\">In <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _9\"></span>distributeu<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>royalty\u2019s <span class=\"_ _2\"></span>gegenereerd <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>licentieovereenko<span class=\"_ _4\"></span>msten </div><div class=\"t m0 x2 h3 y639 ff2 fs1 fc1 sc1 ls1 ws0\">op <span class=\"_ _5\"></span>basis <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>verkoo<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>JETREA\u00ae <span class=\"_ _5\"></span>producten <span class=\"_ _5\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>licentiehouder<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>eindkla<span class=\"_ _4\"></span>nten. <span class=\"_ _5\"></span>Zoals <span class=\"_ _5\"></span>hierboven </div><div class=\"t m0 x2 h3 y63a ff2 fs1 fc1 sc1 ls1 ws0\">uiteengezet<span class=\"_ _4\"></span> worden de opbrengsten uit de verkoop van goederen geboe<span class=\"_ _4\"></span>kt op het tijdstip van levering aan<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y63b ff2 fs1 fc1 sc1 ls1 ws0\">de distributeu<span class=\"_ _4\"></span>r. <span class=\"ff4\">De overeenkom<span class=\"_ _4\"></span>st bepaalt echte<span class=\"_ _4\"></span>r dat de royalty\u2019s word<span class=\"_ _4\"></span>en verworv<span class=\"_ _4\"></span>en zodra de distrib<span class=\"_ _4\"></span>uteur </span></div><div class=\"t m0 x2 h3 y63c ff2 fs1 fc1 sc1 ls1 ws0\">het <span class=\"_ _9\"></span>produ<span class=\"_ _4\"></span>ct <span class=\"_ _2\"></span>vervolgens <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>eindklant <span class=\"_ _2\"></span>verkoopt. <span class=\"_ _9\"></span><span class=\"ff4\">Daaro<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>royalty<span class=\"_ _4\"></span>\u2019s <span class=\"_ _9\"></span>gebo<span class=\"ff2\">ekt </span></span></div><div class=\"t m0 x2 h3 y63d ff2 fs1 fc1 sc1 ls1 ws0\">zodra <span class=\"_ _8\"> </span>het  produc<span class=\"_ _4\"></span>t  aan <span class=\"_ _8\"> </span>de  ein<span class=\"_ _4\"></span>dklant  is<span class=\"_ _4\"></span>  verko<span class=\"_ _4\"></span>cht, <span class=\"_ _d\"> </span>op <span class=\"_ _8\"> </span>basis <span class=\"_ _8\"> </span>van  kwartaalfac<span class=\"_ _4\"></span>turatiegegevens<span class=\"_ _4\"></span>.  Er <span class=\"_ _8\"> </span>is  geen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y63e ff4 fs1 fc1 sc1 ls1 ws0\">specifieke pr<span class=\"_ _4\"></span>estatieverpl<span class=\"_ _4\"></span>ichting waaraan <span class=\"_ _4\"></span>Oxurion mo<span class=\"_ _4\"></span>et voldoen o<span class=\"_ _4\"></span>m recht te hebb<span class=\"_ _4\"></span>en op deze roy<span class=\"_ _4\"></span>alty\u2019s.<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y63f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y246 ff1 fs1 fc1 sc3 ls1 ws0\">Incidentele vo<span class=\"_ _4\"></span>oruitbetalingen, <span class=\"_ _4\"></span>mijlpaalbetalinge<span class=\"_ _4\"></span>n en andere b<span class=\"_ _4\"></span>etalingen </div><div class=\"t m0 x2 h3 y640 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y641 ff2 fs1 fc1 sc1 ls1 ws0\">Opbrengsten <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bedrag <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>de <span class=\"_ _e\"></span>vergoeding <span class=\"_ _a\"></span>weergeeft <span class=\"_ _e\"> </span>waarop <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Groep </div><div class=\"t m0 x2 h3 y642 ff2 fs1 fc1 sc1 ls1 ws0\">verwacht <span class=\"_ _11\"> </span>recht <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>hebben <span class=\"_ _11\"> </span>in <span class=\"_ _20\"> </span>ruil <span class=\"_ _11\"> </span>voor <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>nakomen <span class=\"_ _11\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>prestatieve<span class=\"_ _4\"></span>rplichting. <span class=\"_ _11\"> </span>Aan <span class=\"_ _11\"> </span>ee<span class=\"_ _2\"></span>n </div><div class=\"t m0 x2 h3 y37b ff2 fs1 fc1 sc1 ls1 ws0\">prestatiev<span class=\"_ _4\"></span>erplichting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>voldaan <span class=\"_ _9\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>zeggenschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>over <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>goederen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>diensten<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>overged<span class=\"_ _4\"></span>ragen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y643 ff2 fs1 fc1 sc1 ls1 ws0\">aan <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>klan<span class=\"_ _4\"></span>t. <span class=\"_ _1d\"> </span>Eventu<span class=\"_ _4\"></span>ele <span class=\"_ _1d\"> </span>vooruitbe<span class=\"_ _4\"></span>talingen <span class=\"_ _1d\"> </span>of <span class=\"_ _30\"> </span>licentieverg<span class=\"_ _4\"></span>oedingen <span class=\"_ _30\"> </span>waarvoor <span class=\"_ _30\"> </span>vervolgens<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y589 ff2 fs1 fc1 sc1 ls1 ws0\">prestatiev<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _9\"></span>ontstaan, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rst <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>latente <span class=\"_ _3\"></span>opbr<span class=\"_ _4\"></span>engsten <span class=\"_ _3\"></span>gebo<span class=\"_ _4\"></span>ekt. <span class=\"_ _3\"></span>Z<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>als </div><div class=\"t m0 x2 h3 y644 ff2 fs1 fc1 sc1 ls1 ws0\">opbrengsten <span class=\"_ _5\"></span>zodra <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>de p<span class=\"_ _4\"></span>resta<span class=\"_ _4\"></span>tieverplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voldaan <span class=\"_ _4\"></span>gedurend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting </div><div class=\"t m0 x2 h3 y645 ff2 fs1 fc1 sc1 ls1 ws0\">tot samenw<span class=\"_ _4\"></span>erking in het kad<span class=\"_ _4\"></span>er van on<span class=\"_ _4\"></span>twikkeling of p<span class=\"_ _4\"></span>roductie. </div><div class=\"t m0 x2 h3 y646 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Transactieprijs <span class=\"ffc\">\u2013<span class=\"_ _4\"></span><span class=\"ff1\"> variabele ve<span class=\"_ _4\"></span>rgoeding </span></span>De <span class=\"_ _2\"></span>verkoopprijzen worden <span class=\"_ _2\"></span>gewoonlijk <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>vastgelegd. <span class=\"_ _2\"></span>Sommige <span class=\"_ _2\"></span>contracten <span class=\"_ _2\"></span>voorzien <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>in een <span class=\"_ _a\"></span>recht <span class=\"_ _e\"> </span>van <span class=\"_ _a\"></span>teruggave <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>kortingen. <span class=\"_ _e\"></span>De <span class=\"_ _a\"></span>variabele <span class=\"_ _a\"></span>vergoeding <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>geschat <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>aanvang <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>het contract <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>wordt b<span class=\"_ _4\"></span>eperkt <span class=\"_ _4\"></span>tot het<span class=\"_ _4\"></span> zeer <span class=\"_ _4\"></span>waarschijnl<span class=\"_ _4\"></span>ijk is d<span class=\"_ _4\"></span>at een<span class=\"_ _4\"></span> signific<span class=\"_ _4\"></span>ante omme<span class=\"_ _4\"></span>keer in <span class=\"_ _4\"></span>de g<span class=\"_ _4\"></span>ecumulee<span class=\"_ _4\"></span>rde opbrengsten <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaats<span class=\"_ _4\"></span>vinden <span class=\"_ _3\"></span>wann<span class=\"_ _4\"></span>eer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>daarm<span class=\"_ _4\"></span>ee <span class=\"_ _3\"></span>samenha<span class=\"_ _4\"></span>ngende <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>variabele<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>vervolgens <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>weggenomen. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>verkoopprijzen <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>vastgelegd <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>contract. <span class=\"_ _9\"></span>Sommige<span class=\"_ _4\"></span> contracten g<span class=\"_ _4\"></span>even klanten<span class=\"_ _4\"></span> echter rech<span class=\"_ _4\"></span>t op teruggave <span class=\"_ _4\"></span>en kortingen. Oxurion <span class=\"_ _3\"></span>accep<span class=\"_ _4\"></span>teert <span class=\"_ _9\"></span>terugzending<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _3\"></span>aantal <span class=\"_ _9\"></span>gevallen. <span class=\"_ _3\"></span>Dez<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>moeten <span class=\"_ _9\"></span>evenwel <span class=\"_ _3\"></span>door <span class=\"_ _9\"></span>Oxurion worden <span class=\"_ _b\"> </span>goedgekeurd <span class=\"_ _b\"> </span>vooraleer <span class=\"_ _b\"> </span>ze <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>distribut<span class=\"_ _4\"></span>eurs <span class=\"_ _6\"> </span>kunnen <span class=\"_ _b\"> </span>worden <span class=\"_ _b\"> </span>verwerkt. <span class=\"_ _b\"> </span>De <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men opbrengsten  zijn  het  bedrag  dat <span class=\"_ _b\"> </span>aan  de  vervulde  prestatieverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _b\"> </span>wordt  toegerekend<span class=\"_ _4\"></span>,  rekening houdend <span class=\"_ _4\"></span>met e<span class=\"_ _4\"></span>en va<span class=\"_ _4\"></span>riabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> (inclusie<span class=\"_ _4\"></span>f ve<span class=\"_ _4\"></span>rwachte t<span class=\"_ _4\"></span>erugzendingen<span class=\"_ _4\"></span>). He<span class=\"_ _4\"></span>t ge<span class=\"_ _4\"></span>schatte b<span class=\"_ _4\"></span>edrag van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e variabele <span class=\"_ _4\"></span>vergoeding<span class=\"_ _4\"></span> wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>alleen o<span class=\"_ _4\"></span>pgenomen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>transactieprijs <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>zover <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>zeer <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>is da<span class=\"_ _4\"></span>t er <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>significante <span class=\"_ _3\"></span>omm<span class=\"_ _4\"></span>ekeer <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>plaatsvind<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>gecumuleerde <span class=\"_ _3\"></span>opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>gescha<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>op basis van historisch<span class=\"_ _4\"></span>e ervaring en de specifieke voor<span class=\"_ _4\"></span>waarden van de individuele over<span class=\"_ _4\"></span>eenkomsten. Er word<span class=\"_ _4\"></span>t een <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>geboekt <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>verwachte <span class=\"_ _2\"></span>terugzendinge<span class=\"_ _4\"></span>n, <span class=\"_ _9\"></span>kortingen, <span class=\"_ _9\"></span>hand<span class=\"_ _4\"></span>elskortingen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>kortingen voor contant, <span class=\"_ _4\"></span>terugstorting<span class=\"_ _4\"></span>en of <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>terugbe<span class=\"_ _4\"></span>talingen di<span class=\"_ _4\"></span>e rechts<span class=\"_ _4\"></span>treeks o<span class=\"_ _4\"></span>f onrechts<span class=\"_ _4\"></span>treek<span class=\"_ _4\"></span>s aan kl<span class=\"_ _4\"></span>anten <span class=\"_ _4\"></span>worden gedaan m<span class=\"_ _4\"></span>et bet<span class=\"_ _4\"></span>rekking to<span class=\"_ _4\"></span>t verkop<span class=\"_ _4\"></span>en tot he<span class=\"_ _4\"></span>t einde <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e versla<span class=\"_ _4\"></span>gperiode. <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>past <span class=\"_ _4\"></span>de method<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>de verwachte <span class=\"_ _4\"></span>waarde toe om<span class=\"_ _4\"></span> de voorziening<span class=\"_ _4\"></span> voor te<span class=\"_ _4\"></span>rugzendingen en d<span class=\"_ _4\"></span>e bijhorende <span class=\"_ _4\"></span>activa te waard<span class=\"_ _4\"></span>eren. Oxurion  biedt  zijn  kl<span class=\"_ _4\"></span>anten  geen  garan<span class=\"_ _4\"></span>ties,  <span class=\"ff4\">klantenbind<span class=\"_ _4\"></span>ingsprogramma\u2019s<span class=\"_ _4\"></span>  of  belangrijke  finan<span class=\"_ _4\"></span>cieringen<span class=\"_ _4\"></span>. </span>Oxurion <span class=\"_ _a\"></span>ontving <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>niet-contant<span class=\"_ _4\"></span>e <span class=\"_ _e\"></span>vergoedingen.<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>Aan <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>klantenc<span class=\"_ _4\"></span>ontracten <span class=\"_ _a\"></span>zijn <span class=\"_ _e\"></span>geen<span class=\"_ _4\"></span> kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>evenmin <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>er <span class=\"_ _8\"> </span>kosten <span class=\"_ _e\"> </span>verbonden <span class=\"_ _8\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitvoering<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>klan<span class=\"_ _4\"></span>tencontracten.<span class=\"_ _4\"></span> Co<span class=\"ls1\">ntractsaldi<span class=\"_ _4\"></span>  worden <span class=\"_ _b\"> </span>daar<span class=\"_ _4\"></span>om  alleen <span class=\"_ _b\"> </span>gebo<span class=\"_ _4\"></span>ekt  ten <span class=\"_ _b\"> </span>belope  van  de  vorderingen  en <span class=\"_ _b\"> </span>de  verplichting<span class=\"_ _4\"></span>  tot </span>terugbetalin<span class=\"_ _4\"></span>g (voorziening<span class=\"_ _4\"></span> voor terugz<span class=\"_ _4\"></span>endingen).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">ONDERZOEKSSUBSIDIES<span class=\"_ _4\"></span> </span></span>Voor <span class=\"_ _8\"> </span>bepaalde <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>onderzoeksproj<span class=\"_ _4\"></span>ecten <span class=\"_ _8\"> </span>worden <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>onderzoekskosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>gedeeltelijk <span class=\"_ _e\"> </span>terugbetaald<span class=\"_ _4\"></span> door <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>Vlaams <span class=\"_ _7\"> </span>Agentschap<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>Innoveren <span class=\"_ _7\"> </span>&amp; <span class=\"_ _f\"> </span>Ondern<span class=\"_ _4\"></span>emen <span class=\"_ _7\"> </span>(\u201c<span class=\"ff5\">VLAIO</span>\u201d), <span class=\"_ _7\"> </span>voorheen <span class=\"_ _6\"> </span>bekend <span class=\"_ _7\"> </span>als <span class=\"_ _f\"> </span>het <span class=\"_ _7\"> </span>IWT<span class=\"_ _4\"></span> (Agentschap <span class=\"_ _14\"> </span>voor <span class=\"_ _21\"> </span>Innovatie <span class=\"_ _14\"> </span>door <span class=\"_ _21\"> </span>Wetensch<span class=\"_ _4\"></span>ap <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>Technologie). <span class=\"_ _1c\"> </span>Conform <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>norm <span class=\"_ _1c\"> </span>IAS <span class=\"_ _21\"> </span>20 (\u201cOverheids<span class=\"_ _4\"></span>subsidies\u201d)  worden  deze <span class=\"_ _b\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>als  inkomsten  uit <span class=\"_ _b\"> </span>overheid<span class=\"_ _4\"></span>ssubsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>voor  de termijn van het project waarvoor de subsidie werd t<span class=\"_ _2\"></span>oege<span class=\"_ _4\"></span>kend wanneer er een redelijke zekerheid bestaa<span class=\"_ _4\"></span>t dat de<span class=\"_ _4\"></span> G<span class=\"_ _4\"></span>roep d<span class=\"_ _4\"></span>e hi<span class=\"_ _4\"></span>eraan <span class=\"_ _4\"></span>verbo<span class=\"_ _4\"></span>nden voo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>nal<span class=\"_ _4\"></span>even en <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e subs<span class=\"_ _4\"></span>idies <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>verkr<span class=\"_ _4\"></span>egen. Subsidies<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>vergoeden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>opgelopen <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>afgetrokken<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>van <span class=\"_ _6\"> </span>de onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _8\"> </span>ontwikk<span class=\"_ _4\"></span>elings<span class=\"_ _4\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>dit <span class=\"_ _e\"> </span>systematisch <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>dezelfde <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>kosten <span class=\"_ _a\"></span>werden opgelopen. Oxurion <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>mee<span class=\"_ _4\"></span>r dan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tien <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>ervaring <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t di<span class=\"_ _4\"></span>t soo<span class=\"_ _4\"></span>rt p<span class=\"_ _4\"></span>rojecten, <span class=\"_ _5\"></span>waarvoor h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>subsidi<span class=\"_ _4\"></span>es ont<span class=\"_ _4\"></span>vangt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het VLAIO. <span class=\"_ _5\"></span>Er <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>verleend <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>op <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>gebi<span class=\"_ _4\"></span>ed van <span class=\"_ _2\"></span>O&amp;O. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>activitei<span class=\"_ _4\"></span>ten, <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijbehorende <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aard <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>waarvoor <span class=\"_ _2\"></span>subsidies worden verleend, <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>vastgel<span class=\"_ _4\"></span>egd <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>subsidieovereenkom<span class=\"_ _4\"></span>st. <span class=\"_ _e\"> </span>In <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>loop <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>p<span class=\"_ _4\"></span>roject <span class=\"_ _e\"> </span>brengt <span class=\"_ _8\"> </span>Oxurion, <span class=\"_ _e\"> </span>om subsidievoo<span class=\"_ _4\"></span>rschotten te ontvangen, regelmatig (elk kwartaal) aan <span class=\"_ _2\"></span>het VLAIO<span class=\"_ _2\"></span>-verslag uit over <span class=\"_ _2\"></span>de stand <span class=\"_ _2\"></span>van zaken m<span class=\"_ _4\"></span>et betrekki<span class=\"_ _4\"></span>ng tot <span class=\"_ _4\"></span>de activi<span class=\"_ _4\"></span>teiten en <span class=\"_ _4\"></span>de gedan<span class=\"_ _4\"></span>e uitgaven. <span class=\"_ _4\"></span>De ein<span class=\"_ _4\"></span>dbeoordeling<span class=\"_ _4\"></span> wordt <span class=\"_ _4\"></span>door het <span class=\"_ _4\"></span>VLAIO<span class=\"_ _4\"></span> uitgevoerd<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t pro<span class=\"_ _4\"></span>ject <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>uiteind<span class=\"_ _4\"></span>elijke <span class=\"_ _4\"></span>subsidiebed<span class=\"_ _4\"></span>rag <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen. <span class=\"_ _5\"></span>Projecten <span class=\"_ _4\"></span>kunnen<span class=\"_ _4\"></span> gemiddeld <span class=\"_ _4\"></span>twee tot vijf jaar<span class=\"_ _4\"></span> in beslag<span class=\"_ _4\"></span> nemen. Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>vertrouwen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>acti<span class=\"_ _4\"></span>viteiten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gefinanci<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>projecten niet <span class=\"_ _2\"></span>afwijken van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>toepassing<span class=\"_ _4\"></span>sgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>uiteindelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>subsidiebedrag niet <span class=\"_ _2\"></span>zal afwijken <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>oorspronk<span class=\"_ _4\"></span>elijk <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>bedrag <span class=\"_ _9\"></span>(behalve <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _9\"></span>aantal <span class=\"_ _9\"></span>gevall<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>waarin Oxurion <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>project <span class=\"_ _5\"></span>eerder <span class=\"_ _5\"></span>had <span class=\"_ _5\"></span>afgerond <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ele <span class=\"_ _5\"></span>budget <span class=\"_ _5\"></span>had <span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>tgegeven <span class=\"_ _5\"></span>maar <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>subsidie <span class=\"_ _5\"></span>niettemin<span class=\"_ _4\"></span> ontving op <span class=\"_ _2\"></span>basis van <span class=\"_ _2\"></span>de werkelijke <span class=\"_ _2\"></span>uitgav<span class=\"_ _4\"></span>en). <span class=\"_ _2\"></span>Oxurion is er <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen van overtuigd dat <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>redelijke<span class=\"_ _4\"></span> zekerheid zoals gedefin<span class=\"_ _4\"></span>ieerd<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de norm in de loop van het project wordt bereik<span class=\"_ _4\"></span>t voor de bedragen die tot<span class=\"_ _4\"></span> dat  moment  zijn  uitgegeven,  aangezien<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de  enige  voorwaarde<span class=\"_ _4\"></span>  die <span class=\"_ _b\"> </span>aan  de  subsidie  is  verbonden,  de uitvoering is<span class=\"_ _4\"></span> van O&amp;O-activitei<span class=\"_ _4\"></span>ten in overeenstemmin<span class=\"_ _4\"></span>g met het overeengekom<span class=\"_ _4\"></span>en toepass<span class=\"_ _4\"></span>ingsgebied en in<span class=\"_ _4\"></span> overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgestelde <span class=\"_ _4\"></span>budg<span class=\"_ _4\"></span>et. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>geen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verbonden en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>resulta<span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>O&amp;O-activiteit<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>op de <span class=\"_ _5\"></span>beslissing <span class=\"_ _5\"></span>van he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>VLAIO <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>definitieve<span class=\"_ _4\"></span> subsidie al<span class=\"_ _4\"></span> dan niet word<span class=\"_ _4\"></span>t toegekend. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">ONDERZOEKSSUBSIDIES<span class=\"_ _4\"></span> </span></span>Voor <span class=\"_ _8\"> </span>bepaalde <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>onderzoeksproj<span class=\"_ _4\"></span>ecten <span class=\"_ _8\"> </span>worden <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>onderzoekskosten<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>gedeeltelijk <span class=\"_ _e\"> </span>terugbetaald<span class=\"_ _4\"></span> door <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>Vlaams <span class=\"_ _7\"> </span>Agentschap<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>Innoveren <span class=\"_ _7\"> </span>&amp; <span class=\"_ _f\"> </span>Ondern<span class=\"_ _4\"></span>emen <span class=\"_ _7\"> </span>(\u201c<span class=\"ff5\">VLAIO</span>\u201d), <span class=\"_ _7\"> </span>voorheen <span class=\"_ _6\"> </span>bekend <span class=\"_ _7\"> </span>als <span class=\"_ _f\"> </span>het <span class=\"_ _7\"> </span>IWT<span class=\"_ _4\"></span> (Agentschap <span class=\"_ _14\"> </span>voor <span class=\"_ _21\"> </span>Innovatie <span class=\"_ _14\"> </span>door <span class=\"_ _21\"> </span>Wetensch<span class=\"_ _4\"></span>ap <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>Technologie). <span class=\"_ _1c\"> </span>Conform <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>norm <span class=\"_ _1c\"> </span>IAS <span class=\"_ _21\"> </span>20 (\u201cOverheids<span class=\"_ _4\"></span>subsidies\u201d)  worden  deze <span class=\"_ _b\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>als  inkomsten  uit <span class=\"_ _b\"> </span>overheid<span class=\"_ _4\"></span>ssubsidies<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>voor  de termijn van het project waarvoor de subsidie werd t<span class=\"_ _2\"></span>oege<span class=\"_ _4\"></span>kend wanneer er een redelijke zekerheid bestaa<span class=\"_ _4\"></span>t dat de<span class=\"_ _4\"></span> G<span class=\"_ _4\"></span>roep d<span class=\"_ _4\"></span>e hi<span class=\"_ _4\"></span>eraan <span class=\"_ _4\"></span>verbo<span class=\"_ _4\"></span>nden voo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>nal<span class=\"_ _4\"></span>even en <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e subs<span class=\"_ _4\"></span>idies <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>verkr<span class=\"_ _4\"></span>egen. Subsidies<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>vergoeden <span class=\"_ _6\"> </span>voor <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>opgelopen <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>afgetrokken<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>van <span class=\"_ _6\"> </span>de onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _8\"> </span>ontwikk<span class=\"_ _4\"></span>elings<span class=\"_ _4\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>dit <span class=\"_ _e\"> </span>systematisch <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>dezelfde <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>kosten <span class=\"_ _a\"></span>werden opgelopen. Oxurion <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>mee<span class=\"_ _4\"></span>r dan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tien <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>ervaring <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t di<span class=\"_ _4\"></span>t soo<span class=\"_ _4\"></span>rt p<span class=\"_ _4\"></span>rojecten, <span class=\"_ _5\"></span>waarvoor h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>subsidi<span class=\"_ _4\"></span>es ont<span class=\"_ _4\"></span>vangt <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het VLAIO. <span class=\"_ _5\"></span>Er <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>verleend <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>op <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>gebi<span class=\"_ _4\"></span>ed van <span class=\"_ _2\"></span>O&amp;O. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>activitei<span class=\"_ _4\"></span>ten, <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bijbehorende <span class=\"_ _2\"></span>budget <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aard <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>waarvoor <span class=\"_ _2\"></span>subsidies worden verleend, <span class=\"_ _e\"> </span>zijn <span class=\"_ _8\"> </span>vastgel<span class=\"_ _4\"></span>egd <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>subsidieovereenkom<span class=\"_ _4\"></span>st. <span class=\"_ _e\"> </span>In <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>loop <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>p<span class=\"_ _4\"></span>roject <span class=\"_ _e\"> </span>brengt <span class=\"_ _8\"> </span>Oxurion, <span class=\"_ _e\"> </span>om subsidievoo<span class=\"_ _4\"></span>rschotten te ontvangen, regelmatig (elk kwartaal) aan <span class=\"_ _2\"></span>het VLAIO<span class=\"_ _2\"></span>-verslag uit over <span class=\"_ _2\"></span>de stand <span class=\"_ _2\"></span>van zaken m<span class=\"_ _4\"></span>et betrekki<span class=\"_ _4\"></span>ng tot <span class=\"_ _4\"></span>de activi<span class=\"_ _4\"></span>teiten en <span class=\"_ _4\"></span>de gedan<span class=\"_ _4\"></span>e uitgaven. <span class=\"_ _4\"></span>De ein<span class=\"_ _4\"></span>dbeoordeling<span class=\"_ _4\"></span> wordt <span class=\"_ _4\"></span>door het <span class=\"_ _4\"></span>VLAIO<span class=\"_ _4\"></span> uitgevoerd<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>einde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t pro<span class=\"_ _4\"></span>ject <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>uiteind<span class=\"_ _4\"></span>elijke <span class=\"_ _4\"></span>subsidiebed<span class=\"_ _4\"></span>rag <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>bepalen. <span class=\"_ _5\"></span>Projecten <span class=\"_ _4\"></span>kunnen<span class=\"_ _4\"></span> gemiddeld <span class=\"_ _4\"></span>twee tot vijf jaar<span class=\"_ _4\"></span> in beslag<span class=\"_ _4\"></span> nemen. Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>vertrouwen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>acti<span class=\"_ _4\"></span>viteiten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gefinanci<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>projecten niet <span class=\"_ _2\"></span>afwijken van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>toepassing<span class=\"_ _4\"></span>sgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>uiteindelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>subsidiebedrag niet <span class=\"_ _2\"></span>zal afwijken <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>oorspronk<span class=\"_ _4\"></span>elijk <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>bedrag <span class=\"_ _9\"></span>(behalve <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>beperkt <span class=\"_ _9\"></span>aantal <span class=\"_ _9\"></span>gevall<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>waarin Oxurion <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>project <span class=\"_ _5\"></span>eerder <span class=\"_ _5\"></span>had <span class=\"_ _5\"></span>afgerond <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ele <span class=\"_ _5\"></span>budget <span class=\"_ _5\"></span>had <span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>tgegeven <span class=\"_ _5\"></span>maar <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>subsidie <span class=\"_ _5\"></span>niettemin<span class=\"_ _4\"></span> ontving op <span class=\"_ _2\"></span>basis van <span class=\"_ _2\"></span>de werkelijke <span class=\"_ _2\"></span>uitgav<span class=\"_ _4\"></span>en). <span class=\"_ _2\"></span>Oxurion is er <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen van overtuigd dat <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>redelijke<span class=\"_ _4\"></span> zekerheid zoals gedefin<span class=\"_ _4\"></span>ieerd<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de norm in de loop van het project wordt bereik<span class=\"_ _4\"></span>t voor de bedragen die tot<span class=\"_ _4\"></span> dat  moment  zijn  uitgegeven,  aangezien<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de  enige  voorwaarde<span class=\"_ _4\"></span>  die <span class=\"_ _b\"> </span>aan  de  subsidie  is  verbonden,  de uitvoering is<span class=\"_ _4\"></span> van O&amp;O-activitei<span class=\"_ _4\"></span>ten in overeenstemmin<span class=\"_ _4\"></span>g met het overeengekom<span class=\"_ _4\"></span>en toepass<span class=\"_ _4\"></span>ingsgebied en in<span class=\"_ _4\"></span> overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgestelde <span class=\"_ _4\"></span>budg<span class=\"_ _4\"></span>et. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>subsidies <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>geen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verbonden en <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>resulta<span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>O&amp;O-activiteit<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>op de <span class=\"_ _5\"></span>beslissing <span class=\"_ _5\"></span>van he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>VLAIO <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>definitieve<span class=\"_ _4\"></span> subsidie al<span class=\"_ _4\"></span> dan niet word<span class=\"_ _4\"></span>t toegekend. 5.6.3 Onderz<span class=\"_ _4\"></span>oeks- en ont<span class=\"_ _4\"></span>wikkelingskost<span class=\"_ _4\"></span>en <table class=\"s w151 hc5\" id=\"_d25df2f0-ef29-4425-baad-42dc64b21ced\"><tr><td class=\"c xe7 yc3b w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc3b w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc3b w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc3c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc3c w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-2.136 </div></td><td class=\"c x127 yc3c w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.231 </div></td></tr><tr><td class=\"c xe7 yc3d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">O&amp;O-activiteiten i<span class=\"_ _4\"></span>n onderaanneming  </div></td><td class=\"c x126 yc3d w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.250 </div></td><td class=\"c x127 yc3d w6 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.668 </div></td></tr><tr><td class=\"c xe7 yc3e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Reagentia en materi<span class=\"_ _4\"></span>alen </div></td><td class=\"c x126 yc3e w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">97</span> </div></td><td class=\"c x127 yc3e w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">88</span> </div></td></tr><tr><td class=\"c xe7 yc3f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Octrooikosten </div></td><td class=\"c x126 yc3f w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x127 yc3f w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">107</span> </div></td></tr><tr><td class=\"c xe7 yc40 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc40 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.018 </div></td><td class=\"c x127 yc40 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.246 </div></td></tr><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">255</span> </div></td><td class=\"c x127 yc41 w6 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">389</span> </div></td></tr><tr><td class=\"c xe7 yc42 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc42 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">233</span> </div></td><td class=\"c x127 yc42 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">307</span> </div></td></tr><tr><td class=\"c xe7 yc43 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overheidssubsid<span class=\"_ _4\"></span>ies </div></td><td class=\"c x126 yc43 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc43 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3 </div></td></tr><tr><td class=\"c xe7 yc44 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc44 w5 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc44 w6 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc45 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal onderzoeks- en ontwikkeli<span class=\"_ _4\"></span>ngskosten </div></td><td class=\"c x126 yc45 w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.987</span> </div></td><td class=\"c x127 yc45 w6 h8\"><div class=\"t m0 xe h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15.986</span> </div></td></tr></table>De<span class=\"ls1\"> <span class=\"_ _9\"></span>afname van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>personee<span class=\"_ _4\"></span>lsvergoedinge<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>202<span class=\"ls6\">2 <span class=\"_ _9\"></span></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>van </span>een verminde<span class=\"_ _4\"></span>ring van he<span class=\"_ _4\"></span>t personeels<span class=\"_ _4\"></span>bestand. De <span class=\"_ _4\"></span>O&amp;O-ac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>raanneming <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>uitbestede <span class=\"_ _5\"></span>diensten <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>projecten <span class=\"_ _5\"></span>van Oxurion <span class=\"_ _8\"> </span>in  de<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>eklinische <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>klinische<span class=\"_ _4\"></span>  fas<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>te  ontwik<span class=\"_ _4\"></span>kelen. <span class=\"_ _8\"> </span>De <span class=\"_ _d\"> </span>kosten <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>2022  hebben<span class=\"_ _4\"></span>  voorna<span class=\"_ _4\"></span>melijk<span class=\"_ _4\"></span> betrekking<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gelijktijdige<span class=\"_ _4\"></span> uitvoe<span class=\"_ _4\"></span>ring van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klinische <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tudies voo<span class=\"_ _4\"></span>r THR-1<span class=\"_ _4\"></span>49 en <span class=\"_ _4\"></span>THR-68<span class=\"_ _4\"></span>7. In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>hebben<span class=\"_ _4\"></span> deze voornam<span class=\"_ _4\"></span>elijk betrekki<span class=\"_ _4\"></span>ng op de klini<span class=\"_ _4\"></span>sche studie <span class=\"_ _4\"></span>voor THR-149.<span class=\"_ _4\"></span> In 2023 bedroeg<span class=\"_ _4\"></span>en de ove<span class=\"_ _4\"></span>rige kosten <span class=\"_ _4\"></span>0,3 miljoen euro, <span class=\"_ _4\"></span>vergeleken<span class=\"_ _4\"></span> met 0,4 mil<span class=\"_ _4\"></span>joen euro in 2<span class=\"_ _4\"></span>022. <span class=\"_ _1e\"> </span>De <span class=\"_ _8\"> </span>overheids<span class=\"_ _4\"></span>subsidies <span class=\"_ _e\"> </span>bestaan <span class=\"_ _e\"> </span>uit <span class=\"_ _8\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ontvange<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>VLAIO, <span class=\"_ _e\"> </span>voorheen <span class=\"_ _e\"> </span>bekend <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>IWT. Oxurion <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _4\"></span>moment<span class=\"_ _4\"></span>eel g<span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>subsidieovereenkom<span class=\"_ _4\"></span>st <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>VLAIO. <span class=\"_ _5\"></span>Deze <span class=\"_ _4\"></span>subsidies <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>aan Oxurion <span class=\"_ _4\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>bepaalde O&amp;<span class=\"_ _4\"></span>O-activiteit<span class=\"_ _4\"></span>en. <span class=\"_ _4\"></span>Zie <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>beleid <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oelichting<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>5.5.3 <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> meer details<span class=\"_ _4\"></span>.  In <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>project <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>Oxurion, <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>subsidievoors<span class=\"_ _4\"></span>chotten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>ontvangen, <span class=\"_ _3\"></span>regelmatig <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het VLAIO-versla<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>stand <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>zaken <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gedane <span class=\"_ _5\"></span>uitgaven. <span class=\"_ _5\"></span>Oxurion<span class=\"_ _4\"></span> en <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>VLAIO <span class=\"_ _a\"></span>hebben <span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>projecten <span class=\"_ _a\"></span>vertrouwen <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>gekregen <span class=\"_ _3\"></span>dat <span class=\"_ _e\"> </span>geen <span class=\"_ _a\"></span>enkele <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>afwijken <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen t<span class=\"_ _2\"></span>oepass<span class=\"_ _4\"></span>ingsgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>uiteindelijke<span class=\"_ _4\"></span> subsidiebedrag<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>niet <span class=\"_ _3\"></span>zal <span class=\"_ _a\"></span>afwijken <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>oorspro<span class=\"_ _4\"></span>nkelijk <span class=\"_ _3\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>bedragen.<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>het al<span class=\"ls1\">gemeen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>ove<span class=\"_ _4\"></span>rtuigd <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de r<span class=\"_ _4\"></span>edelijke <span class=\"_ _5\"></span>zekerheid, <span class=\"_ _5\"></span>zoals <span class=\"_ _5\"></span>gedefinieerd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>norm<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>projec<span class=\"_ _4\"></span>t </span>wordt gerealise<span class=\"_ _4\"></span>erd voor de bedragen die tot dat moment zijn uitgegev<span class=\"_ _4\"></span>en, aangezien de enige voorwaard<span class=\"_ _4\"></span>e die <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sub<span class=\"_ _4\"></span>sidie <span class=\"_ _9\"></span>verbonden <span class=\"_ _9\"></span>is, <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>uitvoering <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O-activiteiten <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>lijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>vereengekomen<span class=\"_ _4\"></span> toepassings<span class=\"_ _4\"></span>gebied <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>vastgestelde<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>budget, <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>aanwezigheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>dezelfde <span class=\"_ _6\"> </span>regio <span class=\"_ _6\"> </span>te handhaven.<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Aan <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>subsidi<span class=\"_ _4\"></span>es <span class=\"_ _e\"></span>zijn <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>voorwaarden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>resultaat <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>O&amp;O<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>activiteiten heeft <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beslissing van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>VLAIO <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>de definitieve <span class=\"_ _2\"></span>subsidie al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>wordt toegekend. <span class=\"_ _4\"></span> Overheidssub<span class=\"_ _4\"></span>sidies <span class=\"_ _16\"> </span>die <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _16\"> </span>vergo<span class=\"_ _4\"></span>eden <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>g<span class=\"_ _4\"></span>emaakte <span class=\"_ _17\"> </span>kosten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _16\"> </span>uit <span class=\"_ _17\"> </span>de doorberekening<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>kosten <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>sys<span class=\"_ _4\"></span>tematisch <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mindering<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>gebracht <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>onder<span class=\"_ _4\"></span>zoeks<span class=\"_ _2\"></span>- <span class=\"_ _16\"> </span>en ontwikkeling<span class=\"_ _4\"></span>skosten in de<span class=\"_ _4\"></span>zelfde periode <span class=\"_ _4\"></span>waarin de <span class=\"_ _4\"></span>kosten worden g<span class=\"_ _4\"></span>emaakt. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span>Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span>bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span>actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span> Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> \u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span>De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span>Extern verworv<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa en kos<span class=\"_ _4\"></span>ten van uitb<span class=\"_ _4\"></span>estede O&amp;O Betalingen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>derden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>uitbestede <span class=\"_ _9\"></span>O&amp;O, <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _3\"></span>sp<span class=\"_ _4\"></span>rake <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>overdrach<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>IP <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion, worden <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>interne <span class=\"_ _a\"></span>O&amp;O-uitgaven <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>period<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>waarin <span class=\"_ _a\"></span>ze <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>gemaakt. <span class=\"_ _a\"></span>Dergelijke <span class=\"_ _a\"></span>betaling<span class=\"_ _4\"></span>en worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _a\"></span>als <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>voldoen <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>criteria <span class=\"_ _8\"> </span>voor <span class=\"_ _e\"> </span>boeking <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>intern <span class=\"_ _8\"> </span>gegen<span class=\"_ _4\"></span>ereerd immaterie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel, zoals hi<span class=\"_ _4\"></span>erboven aang<span class=\"_ _4\"></span>egeven. Oxurion sloot <span class=\"_ _2\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contracten af <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>licenties op <span class=\"_ _2\"></span>IP <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>knowhow van <span class=\"_ _2\"></span>derden, zoals uiteenge<span class=\"_ _4\"></span>zet in toelich<span class=\"_ _4\"></span>ting 5.8 on<span class=\"_ _4\"></span>der de rub<span class=\"_ _4\"></span>riek die uitleg g<span class=\"_ _4\"></span>eeft over de b<span class=\"_ _4\"></span>elangrij<span class=\"_ _4\"></span>kste regelingen. D<span class=\"_ _4\"></span>eze activa <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>doo<span class=\"_ _4\"></span>rgaans <span class=\"_ _3\"></span>verworv<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>vergoeding <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>vooruitbet<span class=\"_ _4\"></span>alingen, <span class=\"_ _3\"></span>mijlp<span class=\"_ _4\"></span>aalbetalingen <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> royalty\u2019s omva<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span>Vooruitbetaling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan derd<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het in <span class=\"_ _4\"></span>licen<span class=\"_ _4\"></span>tie ge<span class=\"_ _4\"></span>ven o<span class=\"_ _4\"></span>f verwe<span class=\"_ _4\"></span>rven <span class=\"_ _4\"></span>van in<span class=\"_ _4\"></span>tellectuele <span class=\"_ _4\"></span>eigendoms<span class=\"_ _4\"></span>rechten,<span class=\"_ _4\"></span> octrooien, <span class=\"_ _2\"></span>verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>producten<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>knowhowtechn<span class=\"_ _4\"></span>ologie\u00ebn voor <span class=\"_ _9\"></span>gebruik <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>O&amp;O-activiteiten, worden geactiveerd<span class=\"_ _4\"></span> als kos<span class=\"_ _4\"></span>ten betaald<span class=\"_ _4\"></span> voor een<span class=\"_ _4\"></span> afzonderlijk <span class=\"_ _4\"></span>verworven im<span class=\"_ _4\"></span>materi<span class=\"_ _4\"></span>eel actiefb<span class=\"_ _4\"></span>estanddeel<span class=\"_ _4\"></span> volgens IAS<span class=\"_ _4\"></span> 38.  De be<span class=\"_ _4\"></span>trokken <span class=\"_ _4\"></span>mijlpaalbe<span class=\"_ _4\"></span>talingen <span class=\"_ _4\"></span>kunnen <span class=\"_ _4\"></span>maar <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geacti<span class=\"_ _4\"></span>veerd <span class=\"_ _4\"></span>als ze <span class=\"_ _4\"></span>voldo<span class=\"_ _4\"></span>en aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de crit<span class=\"_ _4\"></span>eria om <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span> een intern geg<span class=\"_ _4\"></span>enereerd im<span class=\"_ _4\"></span>materie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel te word<span class=\"_ _4\"></span>en geboek<span class=\"_ _4\"></span>t. De <span class=\"_ _3\"></span>betaalde/te <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>etalen <span class=\"_ _3\"></span>royal<span class=\"_ _4\"></span>ty\u2019s <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>IP <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ff2\">overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderlig<span class=\"_ _4\"></span>gende </span>verkopen toeg<span class=\"_ _4\"></span>erekend en g<span class=\"_ _4\"></span>eboekt onder<span class=\"_ _4\"></span> de kostprijs <span class=\"_ _4\"></span>van de verko<span class=\"_ _4\"></span>pen. De <span class=\"_ _2\"></span>Groep ontvangt ook <span class=\"_ _2\"></span>bela<span class=\"_ _4\"></span>stingkredieten voor O&amp;O-uitgaven. Deze <span class=\"_ _2\"></span>O&amp;O-ui<span class=\"_ _4\"></span>tgaven worden <span class=\"_ _2\"></span>onder IFRS in de <span class=\"_ _2\"></span>winst- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>verliesrekening <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>post <span class=\"_ _2\"></span>\u201cOnderzoeks</span>- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkelingsko<span class=\"_ _4\"></span>sten\u201d, <span class=\"_ _9\"></span>aangezien <span class=\"_ _2\"></span>de </span>uitgaven <span class=\"_ _2\"></span>niet voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vereisten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geactiveerd. Het <span class=\"_ _2\"></span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>niet onderworpen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>aan  niet <span class=\"_ _b\"> </span>vervulde  voorwaarden.  Indien  er <span class=\"_ _b\"> </span>onvoldoende  belastingen  zijn <span class=\"_ _b\"> </span>waarmee  het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>worden  verrekend, <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>krediet  gedurende <span class=\"_ _b\"> </span>5 <span class=\"_ _b\"> </span>opeenvol<span class=\"_ _4\"></span>gende <span class=\"_ _b\"> </span>belasting<span class=\"_ _4\"></span>jaren worden <span class=\"_ _5\"></span>overgedragen. <span class=\"_ _5\"></span>Het b<span class=\"_ _4\"></span>elastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>langlop<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>gede<span class=\"_ _4\"></span>elte <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>rubriek \u201cBelastingen <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>lang<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>termijn\u201d <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kortlopen<span class=\"_ _4\"></span>de <span class=\"_ _8\"> </span>gedeel<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>rubriek <span class=\"_ _8\"> </span>\u201cBelasting<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>korte termijn\u201d <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>econsolideerde<span class=\"_ _4\"></span> balans.<span class=\"_ _4\"></span> Op h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>einde va<span class=\"_ _4\"></span>n 5 <span class=\"_ _4\"></span>opeenvolg<span class=\"_ _4\"></span>end<span class=\"ff2\">e bo<span class=\"_ _4\"></span>ekjaren <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het s<span class=\"_ _4\"></span>aldo <span class=\"_ _4\"></span>van </span>het <span class=\"_ _f\"> </span>ongebruik<span class=\"_ _4\"></span>te <span class=\"_ _f\"> </span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>contanten <span class=\"_ _7\"> </span>ontvangen <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>overheid.<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>inkomsten <span class=\"_ _7\"> </span>uit <span class=\"_ _f\"> </span>die belastingkredi<span class=\"_ _4\"></span>eten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1f\"> </span>in <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>post <span class=\"_ _1b\"> </span>\u201cOverige <span class=\"_ _1f\"> </span>bedrijfsopbrengs<span class=\"_ _4\"></span>ten\u201d <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>winst<span class=\"ff2\">-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span></span>verliesrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span>Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span>bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span>actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span> Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> \u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span>De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span>I.<span class=\"ff9 ls1\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">MATERI\u00cbLE<span class=\"_ _4\"></span> VASTE ACTIV<span class=\"_ _4\"></span>A </span></span>Materi\u00eble <span class=\"_ _5\"></span>vaste <span class=\"_ _5\"></span>activa <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>opgenomen <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>his<span class=\"_ _4\"></span>torische <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>(alleen <span class=\"_ _5\"></span>materiaalko<span class=\"_ _4\"></span>sten), <span class=\"_ _5\"></span>verminderd met <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>gecumuleerd<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>afschrijvingen <span class=\"_ _f\"> </span>en <span class=\"_ _16\"> </span>bijzon<span class=\"_ _4\"></span>dere <span class=\"_ _f\"> </span>waardevermind<span class=\"_ _4\"></span>eringen. <span class=\"_ _17\"> </span>Latere <span class=\"_ _f\"> </span>kosten <span class=\"_ _17\"> </span>worden opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>actief <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>geboekt <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>afzonderlijk <span class=\"_ _2\"></span>actief, <span class=\"_ _2\"></span>maar <span class=\"_ _9\"></span>alleen <span class=\"_ _2\"></span>wanneer het <span class=\"_ _5\"></span>waarschijnlijk <span class=\"_ _5\"></span>is <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _4\"></span>econo<span class=\"_ _4\"></span>mische <span class=\"_ _5\"></span>voordelen <span class=\"_ _5\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>actief <span class=\"_ _5\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>zullen vloeien <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actie<span class=\"_ _4\"></span>f <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>betrouwbare <span class=\"_ _3\"></span>wijze <span class=\"_ _3\"></span>kan <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>bepaald. <span class=\"_ _3\"></span>Alle <span class=\"_ _3\"></span>overig<span class=\"_ _4\"></span>e herstellings<span class=\"_ _4\"></span>- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>onderhoudsko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>resultatenrek<span class=\"_ _4\"></span>ening <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>ze gemaakt <span class=\"_ _9\"></span>worden. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>kos<span class=\"_ _4\"></span>tprijs <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>buiten <span class=\"_ _3\"></span>gebruik <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>estelde <span class=\"_ _3\"></span>(naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>aanleiding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>verkoop) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een andere <span class=\"_ _2\"></span>wijze afgestoten activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de hieraan <span class=\"_ _2\"></span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijving, wordt <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>onderde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de winst <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>verkoop <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>waarin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verkoop plaatsvond.<span class=\"_ _4\"></span> Winsten en verli<span class=\"_ _4\"></span>ezen op de verkoop van ma<span class=\"_ _4\"></span>teri\u00eble vaste<span class=\"_ _4\"></span> activa worden opgeno<span class=\"_ _4\"></span>men in overige<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span>. Afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>volgt <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>volgens <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _9\"></span>method<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>kosten van <span class=\"_ _9\"></span>materi\u00eble <span class=\"_ _2\"></span>vaste activa toe te <span class=\"_ _4\"></span>rekenen aan hu<span class=\"_ _4\"></span>n geschat<span class=\"_ _4\"></span>te restwaarde<span class=\"_ _4\"></span> over hun gesc<span class=\"_ _4\"></span>hatte geb<span class=\"_ _4\"></span>ruiksduur: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Materi\u00eble vas<span class=\"_ _4\"></span>te activa:<span class=\"_ _4\"></span> 3 tot 5 jaa<span class=\"_ _4\"></span>r  </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Meubilair en roll<span class=\"_ _4\"></span>end ma<span class=\"_ _4\"></span>teriaal: 3 to<span class=\"_ _4\"></span>t 5 jaar  </span></span>De  afsc<span class=\"_ _4\"></span>hrijvingsmetho<span class=\"_ _4\"></span>den, <span class=\"_ _8\"> </span>gebruiksduur  en<span class=\"_ _4\"></span>  rest<span class=\"_ _4\"></span>waarde  wo<span class=\"_ _4\"></span>rden  op <span class=\"_ _8\"> </span>elke  rappo<span class=\"_ _4\"></span>rteringsda<span class=\"_ _4\"></span>tum  opnieu<span class=\"_ _5\"></span>w ge\u00ebvaluee<span class=\"_ _4\"></span>rd. Wij <span class=\"_ _6\"> </span>verwijzen <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>toelichtingen <span class=\"_ _b\"> </span>5.6.3 <span class=\"_ _6\"> </span>tot <span class=\"_ _6\"> </span>5.6.5 <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informa<span class=\"_ _4\"></span>tie <span class=\"_ _6\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>plaats <span class=\"_ _6\"> </span>waar <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> afschrijvings<span class=\"_ _4\"></span>kosten in de win<span class=\"_ _4\"></span>st- en verlies<span class=\"_ _4\"></span>rekening wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men. J.<span class=\"ff9 ls1\"> <span class=\"_ _30\"> </span><span class=\"ff2\">GELEASEDE<span class=\"_ _4\"></span> ACTIVA </span></span>Het <span class=\"_ _f\"> </span>actief <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>met <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>gebruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>overeenstem<span class=\"_ _4\"></span>t, <span class=\"_ _7\"> </span>wordt <span class=\"_ _f\"> </span>lineai<span class=\"_ _4\"></span>r afgeschreven<span class=\"_ _4\"></span> over de geb<span class=\"_ _4\"></span>ruiksduur of d<span class=\"_ _4\"></span>e leasepe<span class=\"_ _4\"></span>riode indien de<span class=\"_ _4\"></span>ze laatste ko<span class=\"_ _4\"></span>rter is. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span>Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span>bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span>actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span> Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> \u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span>De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span>Extern verworv<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa en kos<span class=\"_ _4\"></span>ten van uitb<span class=\"_ _4\"></span>estede O&amp;O Betalingen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>derden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>uitbestede <span class=\"_ _9\"></span>O&amp;O, <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _3\"></span>sp<span class=\"_ _4\"></span>rake <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>overdrach<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>IP <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion, worden <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>interne <span class=\"_ _a\"></span>O&amp;O-uitgaven <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>period<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>waarin <span class=\"_ _a\"></span>ze <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>gemaakt. <span class=\"_ _a\"></span>Dergelijke <span class=\"_ _a\"></span>betaling<span class=\"_ _4\"></span>en worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _a\"></span>als <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>voldoen <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>criteria <span class=\"_ _8\"> </span>voor <span class=\"_ _e\"> </span>boeking <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>intern <span class=\"_ _8\"> </span>gegen<span class=\"_ _4\"></span>ereerd immaterie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel, zoals hi<span class=\"_ _4\"></span>erboven aang<span class=\"_ _4\"></span>egeven. Oxurion sloot <span class=\"_ _2\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contracten af <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>licenties op <span class=\"_ _2\"></span>IP <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>knowhow van <span class=\"_ _2\"></span>derden, zoals uiteenge<span class=\"_ _4\"></span>zet in toelich<span class=\"_ _4\"></span>ting 5.8 on<span class=\"_ _4\"></span>der de rub<span class=\"_ _4\"></span>riek die uitleg g<span class=\"_ _4\"></span>eeft over de b<span class=\"_ _4\"></span>elangrij<span class=\"_ _4\"></span>kste regelingen. D<span class=\"_ _4\"></span>eze activa <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>doo<span class=\"_ _4\"></span>rgaans <span class=\"_ _3\"></span>verworv<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>vergoeding <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>vooruitbet<span class=\"_ _4\"></span>alingen, <span class=\"_ _3\"></span>mijlp<span class=\"_ _4\"></span>aalbetalingen <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> royalty\u2019s omva<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span>Vooruitbetaling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan derd<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het in <span class=\"_ _4\"></span>licen<span class=\"_ _4\"></span>tie ge<span class=\"_ _4\"></span>ven o<span class=\"_ _4\"></span>f verwe<span class=\"_ _4\"></span>rven <span class=\"_ _4\"></span>van in<span class=\"_ _4\"></span>tellectuele <span class=\"_ _4\"></span>eigendoms<span class=\"_ _4\"></span>rechten,<span class=\"_ _4\"></span> octrooien, <span class=\"_ _2\"></span>verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>producten<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>knowhowtechn<span class=\"_ _4\"></span>ologie\u00ebn voor <span class=\"_ _9\"></span>gebruik <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>O&amp;O-activiteiten, worden geactiveerd<span class=\"_ _4\"></span> als kos<span class=\"_ _4\"></span>ten betaald<span class=\"_ _4\"></span> voor een<span class=\"_ _4\"></span> afzonderlijk <span class=\"_ _4\"></span>verworven im<span class=\"_ _4\"></span>materi<span class=\"_ _4\"></span>eel actiefb<span class=\"_ _4\"></span>estanddeel<span class=\"_ _4\"></span> volgens IAS<span class=\"_ _4\"></span> 38.  De be<span class=\"_ _4\"></span>trokken <span class=\"_ _4\"></span>mijlpaalbe<span class=\"_ _4\"></span>talingen <span class=\"_ _4\"></span>kunnen <span class=\"_ _4\"></span>maar <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geacti<span class=\"_ _4\"></span>veerd <span class=\"_ _4\"></span>als ze <span class=\"_ _4\"></span>voldo<span class=\"_ _4\"></span>en aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de crit<span class=\"_ _4\"></span>eria om <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span> een intern geg<span class=\"_ _4\"></span>enereerd im<span class=\"_ _4\"></span>materie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel te word<span class=\"_ _4\"></span>en geboek<span class=\"_ _4\"></span>t. De <span class=\"_ _3\"></span>betaalde/te <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>etalen <span class=\"_ _3\"></span>royal<span class=\"_ _4\"></span>ty\u2019s <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>IP <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ff2\">overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderlig<span class=\"_ _4\"></span>gende </span>verkopen toeg<span class=\"_ _4\"></span>erekend en g<span class=\"_ _4\"></span>eboekt onder<span class=\"_ _4\"></span> de kostprijs <span class=\"_ _4\"></span>van de verko<span class=\"_ _4\"></span>pen. K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "H.<span class=\"ff9 ls1\"> <span class=\"_ _20\"> </span><span class=\"ff2\">IMMATERI\u00cbLE ACTIVA<span class=\"_ _4\"></span> </span></span>Intern ontwik<span class=\"_ _4\"></span>kelde immateri<span class=\"_ _4\"></span>\u00eble activa Onderzoeksko<span class=\"_ _4\"></span>sten worden<span class=\"_ _4\"></span> opgenomen in d<span class=\"_ _4\"></span>e resultaten<span class=\"_ _4\"></span>rekening naa<span class=\"_ _4\"></span>rmate ze wo<span class=\"_ _4\"></span>rden opg<span class=\"_ _4\"></span>elopen. Een intern <span class=\"_ _4\"></span>ontwikkeld<span class=\"_ _4\"></span> imma<span class=\"_ _4\"></span>terieel ac<span class=\"_ _4\"></span>tief (zie <span class=\"_ _4\"></span>toelichting <span class=\"_ _4\"></span>5.7.3) da<span class=\"_ _4\"></span>t voort<span class=\"_ _4\"></span>vloeit uit on<span class=\"_ _4\"></span>twikkelingsacti<span class=\"_ _4\"></span>viteiten vanwege de<span class=\"_ _4\"></span> Groep, wordt <span class=\"_ _4\"></span>enkel opgeno<span class=\"_ _4\"></span>men als alle <span class=\"_ _4\"></span>volgende voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn ver<span class=\"_ _4\"></span>vuld: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Technische mog<span class=\"_ _4\"></span>elijkheid om<span class=\"_ _4\"></span> het immateri<span class=\"_ _4\"></span>\u00eble actief geb<span class=\"_ _4\"></span>ruikskl<span class=\"_ _4\"></span>aar te maken. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Intentie to<span class=\"_ _4\"></span>t vervolledigin<span class=\"_ _4\"></span>g van het imma<span class=\"_ _4\"></span>teri\u00eble acti<span class=\"_ _4\"></span>ef en gebruik of<span class=\"_ _4\"></span> verkoop ervan.<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Mogelijkheid <span class=\"_ _4\"></span>tot gebruik of <span class=\"_ _4\"></span>verkoop van h<span class=\"_ _4\"></span>et immate<span class=\"_ _4\"></span>ri\u00eble actief. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het <span class=\"_ _3\"></span>immateri\u00eble<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _3\"></span>toekom<span class=\"_ _4\"></span>stige <span class=\"_ _3\"></span>economis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>voordelen <span class=\"_ _3\"></span>gen<span class=\"_ _4\"></span>ereren, <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het<span class=\"_ _4\"></span> </span></span>bestaan van <span class=\"_ _4\"></span>een markt aan<span class=\"_ _4\"></span>tonen. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>adequa<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>technisch<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>middelen <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>voltooien. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Beschikbaar<span class=\"_ _4\"></span>heid <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vastlegging van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toegewezen uitgaven <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>immateri\u00eble </span></span>actief tijdens<span class=\"_ _4\"></span> de ontwikkelin<span class=\"_ _4\"></span>g. De octrooikos<span class=\"_ _4\"></span>ten voor he<span class=\"_ _4\"></span>t beschermen v<span class=\"_ _4\"></span>an de immat<span class=\"_ _4\"></span>eri\u00eble activa word<span class=\"_ _4\"></span>en opgenom<span class=\"_ _4\"></span>en als kost.<span class=\"_ _3b\"> </span>Wanneer <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>voldaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>ntwikkelingsko<span class=\"_ _4\"></span>sten <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveren,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden<span class=\"_ _4\"></span> deze kosten opg<span class=\"_ _4\"></span>enomen tijd<span class=\"_ _4\"></span>ens de periode<span class=\"_ _4\"></span> naarmate z<span class=\"_ _4\"></span>e worden op<span class=\"_ _4\"></span>gelopen. Na <span class=\"_ _6\"> </span>hun <span class=\"_ _7\"> </span>initi\u00eble <span class=\"_ _6\"> </span>opname <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>balans <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>immateri\u00eble <span class=\"_ _6\"> </span>activa <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>tegen <span class=\"_ _6\"> </span>kostprijs verminderd <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>gecumuleer<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>gecumu<span class=\"_ _4\"></span>leerde <span class=\"_ _4\"></span>bijzond<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span>sverliezen.<span class=\"_ _4\"></span> De <span class=\"_ _b\"> </span>afsch<span class=\"_ _4\"></span>rijving  van <span class=\"_ _b\"> </span>geactiv<span class=\"_ _4\"></span>eerde  ontwikkelingsko<span class=\"_ _4\"></span>sten  wordt  gebo<span class=\"_ _2\"></span>ekt  in <span class=\"_ _b\"> </span>de  resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>onder<span class=\"_ _4\"></span> \u2018Onderzoeks<span class=\"ff2\">- <span class=\"_ _4\"></span><span class=\"ff4\">en ontwikkeli<span class=\"_ _4\"></span>ngskos<span class=\"_ _4\"></span>ten\u2019.<span class=\"ff2\"> </span></span></span>De <span class=\"_ _4\"></span>geactiv<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>octrooiko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>afgeschreven <span class=\"_ _5\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>levens<span class=\"_ _4\"></span>duur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>ctrooi <span class=\"_ _5\"></span>vanaf he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ogenblik<span class=\"_ _4\"></span> dat het inko<span class=\"_ _4\"></span>msten zou ge<span class=\"_ _4\"></span>nereren. Softwarelicen<span class=\"_ _4\"></span>ties worden af<span class=\"_ _4\"></span>geschreven o<span class=\"_ _4\"></span>ver 3 jaar.<span class=\"_ _3b\"> </span>Extern verworv<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa en kos<span class=\"_ _4\"></span>ten van uitb<span class=\"_ _4\"></span>estede O&amp;O Betalingen <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>derden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>uitbestede <span class=\"_ _9\"></span>O&amp;O, <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _3\"></span>sp<span class=\"_ _4\"></span>rake <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>overdrach<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>IP <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion, worden <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>interne <span class=\"_ _a\"></span>O&amp;O-uitgaven <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>period<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>waarin <span class=\"_ _a\"></span>ze <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>gemaakt. <span class=\"_ _a\"></span>Dergelijke <span class=\"_ _a\"></span>betaling<span class=\"_ _4\"></span>en worden <span class=\"_ _e\"> </span>alleen <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _a\"></span>als <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>voldoen <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>criteria <span class=\"_ _8\"> </span>voor <span class=\"_ _e\"> </span>boeking <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>intern <span class=\"_ _8\"> </span>gegen<span class=\"_ _4\"></span>ereerd immaterie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel, zoals hi<span class=\"_ _4\"></span>erboven aang<span class=\"_ _4\"></span>egeven. Oxurion sloot <span class=\"_ _2\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>contracten af <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwerving<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>licenties op <span class=\"_ _2\"></span>IP <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>knowhow van <span class=\"_ _2\"></span>derden, zoals uiteenge<span class=\"_ _4\"></span>zet in toelich<span class=\"_ _4\"></span>ting 5.8 on<span class=\"_ _4\"></span>der de rub<span class=\"_ _4\"></span>riek die uitleg g<span class=\"_ _4\"></span>eeft over de b<span class=\"_ _4\"></span>elangrij<span class=\"_ _4\"></span>kste regelingen. D<span class=\"_ _4\"></span>eze activa <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>doo<span class=\"_ _4\"></span>rgaans <span class=\"_ _3\"></span>verworv<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>vergoeding <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>vooruitbet<span class=\"_ _4\"></span>alingen, <span class=\"_ _3\"></span>mijlp<span class=\"_ _4\"></span>aalbetalingen <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> royalty\u2019s omva<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span>Vooruitbetaling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan derd<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het in <span class=\"_ _4\"></span>licen<span class=\"_ _4\"></span>tie ge<span class=\"_ _4\"></span>ven o<span class=\"_ _4\"></span>f verwe<span class=\"_ _4\"></span>rven <span class=\"_ _4\"></span>van in<span class=\"_ _4\"></span>tellectuele <span class=\"_ _4\"></span>eigendoms<span class=\"_ _4\"></span>rechten,<span class=\"_ _4\"></span> octrooien, <span class=\"_ _2\"></span>verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>producten<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>knowhowtechn<span class=\"_ _4\"></span>ologie\u00ebn voor <span class=\"_ _9\"></span>gebruik <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>O&amp;O-activiteiten, worden geactiveerd<span class=\"_ _4\"></span> als kos<span class=\"_ _4\"></span>ten betaald<span class=\"_ _4\"></span> voor een<span class=\"_ _4\"></span> afzonderlijk <span class=\"_ _4\"></span>verworven im<span class=\"_ _4\"></span>materi<span class=\"_ _4\"></span>eel actiefb<span class=\"_ _4\"></span>estanddeel<span class=\"_ _4\"></span> volgens IAS<span class=\"_ _4\"></span> 38.  De be<span class=\"_ _4\"></span>trokken <span class=\"_ _4\"></span>mijlpaalbe<span class=\"_ _4\"></span>talingen <span class=\"_ _4\"></span>kunnen <span class=\"_ _4\"></span>maar <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geacti<span class=\"_ _4\"></span>veerd <span class=\"_ _4\"></span>als ze <span class=\"_ _4\"></span>voldo<span class=\"_ _4\"></span>en aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de crit<span class=\"_ _4\"></span>eria om <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span> een intern geg<span class=\"_ _4\"></span>enereerd im<span class=\"_ _4\"></span>materie<span class=\"_ _4\"></span>el actiefbestandd<span class=\"_ _4\"></span>eel te word<span class=\"_ _4\"></span>en geboek<span class=\"_ _4\"></span>t. De <span class=\"_ _3\"></span>betaalde/te <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>etalen <span class=\"_ _3\"></span>royal<span class=\"_ _4\"></span>ty\u2019s <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>IP <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ff2\">overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderlig<span class=\"_ _4\"></span>gende </span>verkopen toeg<span class=\"_ _4\"></span>erekend en g<span class=\"_ _4\"></span>eboekt onder<span class=\"_ _4\"></span> de kostprijs <span class=\"_ _4\"></span>van de verko<span class=\"_ _4\"></span>pen. I.<span class=\"ff9 ls1\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">MATERI\u00cbLE<span class=\"_ _4\"></span> VASTE ACTIV<span class=\"_ _4\"></span>A </span></span>Materi\u00eble <span class=\"_ _5\"></span>vaste <span class=\"_ _5\"></span>activa <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>opgenomen <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>his<span class=\"_ _4\"></span>torische <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>(alleen <span class=\"_ _5\"></span>materiaalko<span class=\"_ _4\"></span>sten), <span class=\"_ _5\"></span>verminderd met <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>gecumuleerd<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>afschrijvingen <span class=\"_ _f\"> </span>en <span class=\"_ _16\"> </span>bijzon<span class=\"_ _4\"></span>dere <span class=\"_ _f\"> </span>waardevermind<span class=\"_ _4\"></span>eringen. <span class=\"_ _17\"> </span>Latere <span class=\"_ _f\"> </span>kosten <span class=\"_ _17\"> </span>worden opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>actief <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>geboekt <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>afzonderlijk <span class=\"_ _2\"></span>actief, <span class=\"_ _2\"></span>maar <span class=\"_ _9\"></span>alleen <span class=\"_ _2\"></span>wanneer het <span class=\"_ _5\"></span>waarschijnlijk <span class=\"_ _5\"></span>is <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _4\"></span>econo<span class=\"_ _4\"></span>mische <span class=\"_ _5\"></span>voordelen <span class=\"_ _5\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>actief <span class=\"_ _5\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>zullen vloeien <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actie<span class=\"_ _4\"></span>f <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>betrouwbare <span class=\"_ _3\"></span>wijze <span class=\"_ _3\"></span>kan <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>bepaald. <span class=\"_ _3\"></span>Alle <span class=\"_ _3\"></span>overig<span class=\"_ _4\"></span>e herstellings<span class=\"_ _4\"></span>- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>onderhoudsko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>resultatenrek<span class=\"_ _4\"></span>ening <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>ze gemaakt <span class=\"_ _9\"></span>worden. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>kos<span class=\"_ _4\"></span>tprijs <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>buiten <span class=\"_ _3\"></span>gebruik <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>estelde <span class=\"_ _3\"></span>(naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>aanleiding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>verkoop) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een andere <span class=\"_ _2\"></span>wijze afgestoten activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de hieraan <span class=\"_ _2\"></span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijving, wordt <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>onderde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de winst <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>verkoop <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>waarin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verkoop plaatsvond.<span class=\"_ _4\"></span> Winsten en verli<span class=\"_ _4\"></span>ezen op de verkoop van ma<span class=\"_ _4\"></span>teri\u00eble vaste<span class=\"_ _4\"></span> activa worden opgeno<span class=\"_ _4\"></span>men in overige<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span>. Afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>volgt <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>volgens <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _9\"></span>method<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>kosten van <span class=\"_ _9\"></span>materi\u00eble <span class=\"_ _2\"></span>vaste activa toe te <span class=\"_ _4\"></span>rekenen aan hu<span class=\"_ _4\"></span>n geschat<span class=\"_ _4\"></span>te restwaarde<span class=\"_ _4\"></span> over hun gesc<span class=\"_ _4\"></span>hatte geb<span class=\"_ _4\"></span>ruiksduur: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Materi\u00eble vas<span class=\"_ _4\"></span>te activa:<span class=\"_ _4\"></span> 3 tot 5 jaa<span class=\"_ _4\"></span>r  </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Meubilair en roll<span class=\"_ _4\"></span>end ma<span class=\"_ _4\"></span>teriaal: 3 to<span class=\"_ _4\"></span>t 5 jaar  </span></span>De  afsc<span class=\"_ _4\"></span>hrijvingsmetho<span class=\"_ _4\"></span>den, <span class=\"_ _8\"> </span>gebruiksduur  en<span class=\"_ _4\"></span>  rest<span class=\"_ _4\"></span>waarde  wo<span class=\"_ _4\"></span>rden  op <span class=\"_ _8\"> </span>elke  rappo<span class=\"_ _4\"></span>rteringsda<span class=\"_ _4\"></span>tum  opnieu<span class=\"_ _5\"></span>w ge\u00ebvaluee<span class=\"_ _4\"></span>rd. Wij <span class=\"_ _6\"> </span>verwijzen <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>toelichtingen <span class=\"_ _b\"> </span>5.6.3 <span class=\"_ _6\"> </span>tot <span class=\"_ _6\"> </span>5.6.5 <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informa<span class=\"_ _4\"></span>tie <span class=\"_ _6\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>plaats <span class=\"_ _6\"> </span>waar <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> afschrijvings<span class=\"_ _4\"></span>kosten in de win<span class=\"_ _4\"></span>st- en verlies<span class=\"_ _4\"></span>rekening wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men. Kosten na eerst<span class=\"_ _4\"></span>e opname De kostprijs van d<span class=\"_ _4\"></span>e vervangi<span class=\"_ _4\"></span>ng van een de<span class=\"_ _4\"></span>el van een ma<span class=\"_ _4\"></span>terieel vas<span class=\"_ _4\"></span>t actief wordt in de<span class=\"_ _4\"></span> boekwaarde van da<span class=\"_ _4\"></span>t actief <span class=\"_ _2\"></span>opgenomen indien <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>economische voordelen <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan het vervangen <span class=\"_ _2\"></span>actief naar <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>zullen vloeien <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>betrouwba<span class=\"_ _4\"></span>re wijze <span class=\"_ _9\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>bepaald. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>boekwaarde <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>vervangen <span class=\"_ _9\"></span>onderdeel <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>lang<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>balans<span class=\"_ _4\"></span> opgenomen. D<span class=\"_ _4\"></span>e kosten<span class=\"_ _4\"></span> van het<span class=\"_ _4\"></span> dagelijkse onde<span class=\"_ _4\"></span>rhoud va<span class=\"_ _4\"></span>n materi\u00eble<span class=\"_ _4\"></span> vaste acti<span class=\"_ _4\"></span>va worden o<span class=\"_ _4\"></span>pgenomen in<span class=\"_ _4\"></span> de win<span class=\"ls1c\">st</span>- en verli<span class=\"_ _4\"></span>esrekening op <span class=\"_ _4\"></span>het ogenblik da<span class=\"_ _4\"></span>t ze worden <span class=\"_ _4\"></span>gemaakt.<span class=\"_ _3b\"> </span>J.<span class=\"ff9 ls1\"> <span class=\"_ _30\"> </span><span class=\"ff2\">GELEASEDE<span class=\"_ _4\"></span> ACTIVA </span></span>IFRS 16 De <span class=\"_ _b\"> </span>Groep  leaset  een <span class=\"_ _b\"> </span>kanto<span class=\"_ _4\"></span><span class=\"ls17\">or<span class=\"ff4 ls1\">, <span class=\"_ _b\"> </span>kopieerappa<span class=\"_ _4\"></span>raten <span class=\"_ _b\"> </span>en  auto\u2019s.  Huurovereenkoms<span class=\"_ _4\"></span>ten  worden <span class=\"_ _b\"> </span>doorgaa<span class=\"_ _4\"></span>ns </span></span>aangegaan <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>periode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>jaar, <span class=\"_ _4\"></span>maar <span class=\"_ _5\"></span>kunnen m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verlen<span class=\"_ _4\"></span>gd, <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>hie<span class=\"_ _4\"></span>ronder beschreven.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>leas<span class=\"_ _4\"></span>evoorwaarden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>viduele <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>onderhandeld<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en b<span class=\"_ _4\"></span>estaan <span class=\"_ _4\"></span>uit <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>hele <span class=\"_ _5\"></span>reeks bepalingen. <span class=\"_ _a\"></span>De <span class=\"_ _a\"></span>leaseovereenkom<span class=\"_ _4\"></span>sten <span class=\"_ _a\"></span>leggen <span class=\"_ _e\"></span>geen <span class=\"_ _a\"></span>convenanten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op, <span class=\"_ _a\"></span>maar <span class=\"_ _e\"> </span>geleasede <span class=\"_ _a\"></span>activa <span class=\"_ _a\"></span>mogen <span class=\"_ _a\"></span>niet worden gebruik<span class=\"_ _4\"></span>t als zekerh<span class=\"_ _4\"></span>eid voor finan<span class=\"_ _4\"></span>cieringsdo<span class=\"_ _4\"></span>eleinden. Leaseovereenko<span class=\"_ _4\"></span>msten worden opgenomen als <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>die met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>gebruiks<span class=\"_ _4\"></span>recht overeenstemmen en <span class=\"_ _2\"></span>een overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>verplichting<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _9\"></span>waarop <span class=\"_ _2\"></span>het geleasede <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>gebruik<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>doo<span class=\"_ _4\"></span>r de <span class=\"_ _6\"> </span>Groep. <span class=\"_ _7\"> </span>Elke <span class=\"_ _6\"> </span>leasebetaling<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>wordt <span class=\"_ _6\"> </span>verdeeld <span class=\"_ _6\"> </span>tussen <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>verplichting <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>financierin<span class=\"_ _4\"></span>gskosten. <span class=\"_ _6\"> </span>De financieringsko<span class=\"_ _4\"></span>sten worden gedurende de looptijd van <span class=\"_ _2\"></span>de leaseovereenko<span class=\"_ _4\"></span>mst opgenomen in <span class=\"_ _2\"></span>de winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>zodat <span class=\"_ _a\"></span>dit <span class=\"_ _a\"></span>resulteert <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>constante <span class=\"_ _3\"></span>periodieke <span class=\"_ _a\"></span>rente <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>resterende <span class=\"_ _3\"></span>saldo <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de verplichting <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>elke <span class=\"_ _f\"> </span>peri<span class=\"_ _4\"></span>ode. <span class=\"_ _7\"> </span>Het <span class=\"_ _f\"> </span>actief <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>met <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>gebruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>overeenstem<span class=\"_ _4\"></span>t, <span class=\"_ _7\"> </span>wordt <span class=\"_ _f\"> </span>lineai<span class=\"_ _4\"></span>r afgeschreven<span class=\"_ _4\"></span> over de geb<span class=\"_ _4\"></span>ruiksduur of d<span class=\"_ _4\"></span>e leasepe<span class=\"_ _4\"></span>riode indien de<span class=\"_ _4\"></span>ze laatste ko<span class=\"_ _4\"></span>rter is. Activa <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>voortvloeien <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>leaseovereen<span class=\"_ _4\"></span>komst <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>initieel <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen de <span class=\"_ _7\"> </span>contante <span class=\"_ _7\"> </span>waarde. <span class=\"_ _7\"> </span>Leaseverplic<span class=\"_ _4\"></span>htingen <span class=\"_ _7\"> </span>bestaan <span class=\"_ _7\"> </span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _7\"> </span>uit <span class=\"_ _7\"> </span>vaste <span class=\"_ _f\"> </span>betal<span class=\"_ _4\"></span>ingen <span class=\"_ _7\"> </span>verminderd <span class=\"_ _7\"> </span>met eventuele <span class=\"_ _4\"></span>te ontvangen l<span class=\"_ _4\"></span>ease-incentives. De <span class=\"_ _e\"> </span>leasebetalingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>verdiscont<span class=\"_ _4\"></span>eerd <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>marginale <span class=\"_ _e\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>leasingnemer,<span class=\"_ _4\"></span> zijnde <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tarief <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de leasi<span class=\"_ _4\"></span>ngnemer <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>moeten <span class=\"_ _4\"></span>betal<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de finan<span class=\"_ _4\"></span>ci\u00eble mid<span class=\"_ _4\"></span>delen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lenen <span class=\"_ _4\"></span>die no<span class=\"_ _4\"></span>dig <span class=\"_ _4\"></span>zijn om <span class=\"_ _a\"></span>een <span class=\"_ _8\"> </span>ac<span class=\"_ _4\"></span>tief <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>vergelijk<span class=\"_ _4\"></span>bare <span class=\"_ _e\"> </span>waarde <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>vergelijkbare <span class=\"_ _a\"></span>economische <span class=\"_ _a\"></span>omgeving <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>vergelijkbare<span class=\"_ _4\"></span> voorwaarden<span class=\"_ _4\"></span> te verwerv<span class=\"_ _4\"></span>en. Activa <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>geb<span class=\"_ _4\"></span>ruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>overe<span class=\"_ _4\"></span>enstemmen, <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>ko<span class=\"_ _4\"></span>stprijs, <span class=\"_ _9\"></span>bestaande <span class=\"_ _3\"></span>ui<span class=\"_ _4\"></span>t het bedrag<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e initi\u00eble <span class=\"_ _4\"></span>waarderin<span class=\"_ _4\"></span>g van de <span class=\"_ _4\"></span>leaseverpli<span class=\"_ _4\"></span>chting <span class=\"_ _4\"></span>en eventuel<span class=\"_ _4\"></span>e leaseb<span class=\"_ _4\"></span>etalingen di<span class=\"_ _4\"></span>e op of <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> de aanvangsda<span class=\"_ _4\"></span>tum zijn geda<span class=\"_ _4\"></span>an <div class=\"c w2 h0 gs2e\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Betalingen <span class=\"_ _8\"> </span>in  v<span class=\"_ _4\"></span>erband  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>kortlopende <span class=\"_ _8\"> </span>leaseovereen<span class=\"_ _4\"></span>komsten <span class=\"_ _8\"> </span>en  leaseo<span class=\"_ _4\"></span>vereenk<span class=\"_ _4\"></span>omsten  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>een  lage </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>lineaire <span class=\"_ _b\"> </span>basis <span class=\"_ _b\"> </span>als <span class=\"_ _6\"> </span>last <span class=\"_ _6\"> </span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>winst- <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>verliesrekening. <span class=\"_ _b\"> </span>Kortlopend<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">leaseovereenko<span class=\"_ _4\"></span>msten <span class=\"_ _4\"></span>omva<span class=\"_ _4\"></span>tten en<span class=\"_ _4\"></span>kele au<span class=\"_ _4\"></span>toleaseove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>en hebben <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>aseperiode <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>twaalf </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">maanden of mind<span class=\"_ _4\"></span>er. Ac<span class=\"_ _4\"></span>tiva met een lag<span class=\"_ _4\"></span>e waarde omva<span class=\"_ _4\"></span>tten \u00e9\u00e9n ko<span class=\"_ _4\"></span>pieerapparaa<span class=\"_ _4\"></span>t. </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">We verwijz<span class=\"_ _4\"></span>en hiervoor naa<span class=\"_ _4\"></span>r toelich<span class=\"_ _4\"></span>ting 5.7.2 voor m<span class=\"_ _4\"></span>eer info<span class=\"_ _4\"></span>rmatie. </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 ye9 ff2 fs1 fc1 sc1 ls3e ws0\">K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span></div><div class=\"t m0 x1d h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">gerecuperee<span class=\"_ _4\"></span>rd. </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">(kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span> <span class=\"_ _9\"></span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y12c ff2 fs1 fc1 sc1 ls3f ws0\">L.<span class=\"ff9 ls1\"> <span class=\"_ _10\"> </span><span class=\"ff2\">BELASTINGEN O<span class=\"_ _4\"></span>P HET RESUL<span class=\"_ _4\"></span>TAAT </span></span></div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">De kosten inz<span class=\"_ _4\"></span>ake belasting<span class=\"_ _4\"></span>en in de win<span class=\"_ _4\"></span>st- en verliesr<span class=\"_ _4\"></span>ekening om<span class=\"_ _4\"></span>vatten de vers<span class=\"_ _4\"></span>chuldigde belasting<span class=\"_ _4\"></span>. </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>verschuldigde <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>is <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>naar <span class=\"_ _8\"> </span>verwachting <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>betalen <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>over <span class=\"_ _8\"> </span>de  belas<span class=\"_ _4\"></span>tbare <span class=\"_ _8\"> </span>winst. <span class=\"_ _8\"> </span>De </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">belastbare <span class=\"_ _e\"></span>winst <span class=\"_ _e\"> </span>verschilt <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>nettowinst <span class=\"_ _e\"> </span>zoals <span class=\"_ _8\"> </span>dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>weergegev<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resulta<span class=\"_ _4\"></span>tenrekening,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">aangezien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>bepaalde <span class=\"_ _4\"></span>baten- <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>lastenpos<span class=\"_ _4\"></span>ten ui<span class=\"_ _4\"></span>tsluit <span class=\"_ _4\"></span>die bel<span class=\"_ _4\"></span>astbaar <span class=\"_ _4\"></span>of af<span class=\"_ _4\"></span>trekbaar <span class=\"_ _5\"></span>zijn in <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>jaren <span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">bovendien posten uitsluit die <span class=\"_ _2\"></span>nooit belastbaar of <span class=\"_ _2\"></span>aftrekbaar zijn. De <span class=\"_ _2\"></span>belastingve<span class=\"_ _4\"></span>rplichtingen van de <span class=\"_ _2\"></span>Groep </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">worden <span class=\"_ _a\"></span>berek<span class=\"_ _4\"></span>end <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastingtari<span class=\"_ _4\"></span>even <span class=\"_ _a\"></span>die <span class=\"_ _3\"></span>vastgesteld <span class=\"_ _3\"></span>werden <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>substanti<span class=\"_ _4\"></span>eel <span class=\"_ _a\"></span>vastgestel<span class=\"ls21\">d </span></div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">werden op d<span class=\"_ _4\"></span>e balansdatum<span class=\"_ _4\"></span>. </div><div class=\"t m0 x2 h3 y135 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y136 ff2 fs1 fc1 sc1 ls1 ws0\">Uitgestelde <span class=\"_ _9\"></span>belasting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>belasting <span class=\"_ _3\"></span>waarvan <span class=\"_ _9\"></span>verwacht <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>betaalbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>invorderbaar <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op </div><div class=\"t m0 x2 h3 y137 ff2 fs1 fc1 sc1 ls1 ws0\">verschillen <span class=\"_ _5\"></span>tussen <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span>rekening <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>fiscale<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1a7 ff2 fs1 fc1 sc1 ls1 ws0\">basis die <span class=\"_ _2\"></span>gebruikt<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt bij de <span class=\"_ _2\"></span>berekening van <span class=\"_ _2\"></span>de belastbare winst, en wordt <span class=\"_ _2\"></span>geboekt aan de <span class=\"_ _2\"></span>hand van <span class=\"_ _2\"></span>de </div><div class=\"t m0 x2 h3 y1a8 ff2 fs1 fc1 sc1 ls1 ws0\">zgn. balansm<span class=\"_ _4\"></span>ethode.<span class=\"_ _3b\"> </span> </div><div class=\"t m0 x2 h3 y1a9 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>Uitgestelde <span class=\"_ _2\"></span>belastingv<span class=\"_ _4\"></span>erplichting<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>algemeen <span class=\"_ _2\"></span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>alle <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>tijdelijke verschillen. <span class=\"_ _2\"></span>Uitgestelde <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>vorderingen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>mate <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>verwachten <span class=\"_ _9\"></span>valt dat <span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tbare <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>waartegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aftrekba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>tijdelijke verschillen <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden aangewend.<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>Dergelijke <span class=\"_ _6\"> </span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>passiva<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>nie<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>opgenomen <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>tijdelijke <span class=\"_ _6\"> </span>verschillen<span class=\"_ _4\"></span> voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>uit <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>(of <span class=\"_ _3\"></span>negatieve <span class=\"_ _3\"></span>goodwill) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>initi\u00eble <span class=\"_ _3\"></span>opname <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>passiva <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een transactie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>bedrijfscombi<span class=\"_ _4\"></span>natie <span class=\"_ _a\"></span>is <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>invloed <span class=\"_ _a\"></span>heeft <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastbare <span class=\"_ _3\"></span>winst <span class=\"_ _3\"></span>noch <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de boekhoudkundi<span class=\"_ _4\"></span>ge winst.<span class=\"_ _4\"></span> Uitgestelde <span class=\"_ _1f\"> </span>belastingv<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1b\"> </span>belastbare <span class=\"_ _1f\"> </span>tijdelijke <span class=\"_ _1b\"> </span>verschillen <span class=\"_ _1f\"> </span>die voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>investering<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dochterondern<span class=\"_ _4\"></span>emingen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>onderne<span class=\"_ _4\"></span>mingen, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>belangen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in joint <span class=\"_ _4\"></span>ventures, <span class=\"_ _4\"></span>behalve <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>staat <span class=\"_ _4\"></span>is de <span class=\"_ _4\"></span>omm<span class=\"_ _4\"></span>ekeer va<span class=\"_ _4\"></span>n het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>controle<span class=\"_ _4\"></span>ren en het waarsch<span class=\"_ _4\"></span>ijnlijk is da<span class=\"_ _4\"></span>t het tijdelijke <span class=\"_ _4\"></span>verschil in de n<span class=\"_ _4\"></span>abije to<span class=\"_ _4\"></span>ekomst niet zal <span class=\"_ _4\"></span>worden afg<span class=\"_ _4\"></span>ewikkeld. Uitgestelde <span class=\"_ _2\"></span>belasting wordt <span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span>ekend t<span class=\"_ _2\"></span>egen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>tarieven <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>verwacht <span class=\"_ _2\"></span>worden van <span class=\"_ _9\"></span>toepassing <span class=\"_ _2\"></span>te zijn <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>periode <span class=\"_ _3\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>geregeld <span class=\"_ _3\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>gerealisee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>wordt. <span class=\"_ _3\"></span>Uitgestelde<span class=\"_ _4\"></span> belasting <span class=\"_ _5\"></span>wordt <span class=\"_ _5\"></span>gedebiteerd <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>gecr<span class=\"_ _4\"></span>editeerd <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verliesr<span class=\"_ _4\"></span>ekening, <span class=\"_ _5\"></span>behalve <span class=\"_ _5\"></span>wanneer <span class=\"_ _5\"></span>ze <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking heeft op posten die rechtstreeks ged<span class=\"_ _4\"></span>ebiteerd of gecredit<span class=\"_ _4\"></span>eerd worden in niet<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerd resultaat. In dat geval wordt<span class=\"_ _4\"></span> de uitgesteld<span class=\"_ _4\"></span>e belasting e<span class=\"_ _4\"></span>veneens opgeno<span class=\"_ _4\"></span>men in nie<span class=\"_ _4\"></span>t-<span class=\"_ _2\"></span>gerealis<span class=\"_ _4\"></span>eerd result<span class=\"_ _4\"></span>aat. Uitgestelde <span class=\"_ _6\"> </span>belasting<span class=\"_ _4\"></span>vorder<span class=\"_ _4\"></span>ingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>-verplichtingen <span class=\"_ _b\"> </span>worden <span class=\"_ _7\"> </span>gecompens<span class=\"_ _4\"></span>eerd <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _7\"> </span>ze <span class=\"_ _6\"> </span>betrekking<span class=\"_ _4\"></span> hebben op belasting die <span class=\"_ _2\"></span>geheven wordt door dezelfde belastingove<span class=\"_ _4\"></span>rheid en <span class=\"_ _2\"></span>de Groep van <span class=\"_ _2\"></span>plan is <span class=\"_ _2\"></span>om haar belastingvo<span class=\"_ _4\"></span>rderingen en<span class=\"_ _4\"></span> -verplichtingen<span class=\"_ _4\"></span> op een ne<span class=\"_ _4\"></span>ttobasis te regel<span class=\"_ _4\"></span>en. De <span class=\"_ _2\"></span>Groep ontvangt ook <span class=\"_ _2\"></span>bela<span class=\"_ _4\"></span>stingkredieten voor O&amp;O-uitgaven. Deze <span class=\"_ _2\"></span>O&amp;O-ui<span class=\"_ _4\"></span>tgaven worden <span class=\"_ _2\"></span>onder IFRS in de <span class=\"_ _2\"></span>winst- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>verliesrekening <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>post <span class=\"_ _2\"></span>\u201cOnderzoeks</span>- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkelingsko<span class=\"_ _4\"></span>sten\u201d, <span class=\"_ _9\"></span>aangezien <span class=\"_ _2\"></span>de </span>uitgaven <span class=\"_ _2\"></span>niet voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vereisten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geactiveerd. Het <span class=\"_ _2\"></span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>niet onderworpen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>aan  niet <span class=\"_ _b\"> </span>vervulde  voorwaarden.  Indien  er <span class=\"_ _b\"> </span>onvoldoende  belastingen  zijn <span class=\"_ _b\"> </span>waarmee  het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>worden  verrekend, <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>krediet  gedurende <span class=\"_ _b\"> </span>5 <span class=\"_ _b\"> </span>opeenvol<span class=\"_ _4\"></span>gende <span class=\"_ _b\"> </span>belasting<span class=\"_ _4\"></span>jaren worden <span class=\"_ _5\"></span>overgedragen. <span class=\"_ _5\"></span>Het b<span class=\"_ _4\"></span>elastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>langlop<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>gede<span class=\"_ _4\"></span>elte <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>rubriek \u201cBelastingen <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>lang<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>termijn\u201d <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kortlopen<span class=\"_ _4\"></span>de <span class=\"_ _8\"> </span>gedeel<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>rubriek <span class=\"_ _8\"> </span>\u201cBelasting<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>korte termijn\u201d <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>econsolideerde<span class=\"_ _4\"></span> balans.<span class=\"_ _4\"></span> Op h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>einde va<span class=\"_ _4\"></span>n 5 <span class=\"_ _4\"></span>opeenvolg<span class=\"_ _4\"></span>end<span class=\"ff2\">e bo<span class=\"_ _4\"></span>ekjaren <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het s<span class=\"_ _4\"></span>aldo <span class=\"_ _4\"></span>van </span>het <span class=\"_ _f\"> </span>ongebruik<span class=\"_ _4\"></span>te <span class=\"_ _f\"> </span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>contanten <span class=\"_ _7\"> </span>ontvangen <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>overheid.<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>inkomsten <span class=\"_ _7\"> </span>uit <span class=\"_ _f\"> </span>die belastingkredi<span class=\"_ _4\"></span>eten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1f\"> </span>in <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>post <span class=\"_ _1b\"> </span>\u201cOverige <span class=\"_ _1f\"> </span>bedrijfsopbrengs<span class=\"_ _4\"></span>ten\u201d <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>winst<span class=\"ff2\">-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span></span>verliesrekening<span class=\"_ _4\"></span>. M.<span class=\"ff9 ls1\"> <span class=\"_ _7\"> </span><span class=\"ff2\">PERSONEELSBELO<span class=\"_ _4\"></span>NINGEN </span></span>Personeelsvergo<span class=\"_ _4\"></span>edingen op <span class=\"_ _4\"></span>korte termijn Verplichting<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>betr<span class=\"_ _4\"></span>effende <span class=\"_ _3\"></span>lonen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>salariss<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>verwach<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>afgewikkeld<span class=\"_ _4\"></span> binnen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>twaalf <span class=\"_ _a\"></span>maanden <span class=\"_ _a\"></span>na <span class=\"_ _a\"></span>afloop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gerelateerde <span class=\"_ _a\"></span>diensten<span class=\"_ _4\"></span> verleenden, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>geboekt <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>einde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verslag<span class=\"_ _4\"></span>periode <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> worden <span class=\"_ _4\"></span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bedragen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hting <span class=\"_ _4\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afwikkeling <span class=\"_ _5\"></span>van de <span class=\"_ _14\"> </span>verplich<span class=\"_ _4\"></span>tingen. <span class=\"_ _15\"> </span>Deze <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _15\"> </span>de <span class=\"_ _14\"> </span>balans <span class=\"_ _15\"> </span>gepresentee<span class=\"_ _4\"></span>rd <span class=\"_ _15\"> </span>als <span class=\"_ _14\"> </span>kortlopend<span class=\"_ _4\"></span>e personeels<span class=\"_ _4\"></span>verplichtinge<span class=\"ls12\">n.<span class=\"_ _3b\"> </span></span> Pensioenuitkeri<span class=\"_ _4\"></span>ngen Met ing<span class=\"_ _4\"></span>ang van<span class=\"_ _4\"></span> 1 jul<span class=\"_ _4\"></span>i 2<span class=\"_ _4\"></span>009 h<span class=\"_ _4\"></span>eeft de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezegde <span class=\"_ _4\"></span>pensioen<span class=\"_ _4\"></span>regeling <span class=\"_ _4\"></span>(defined <span class=\"_ _4\"></span>benefit) <span class=\"_ _4\"></span>omgeze<span class=\"_ _4\"></span>t naar<span class=\"_ _4\"></span> een <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>toegezegde <span class=\"_ _2\"></span>bijdrager<span class=\"_ _4\"></span>egeling <span class=\"_ _2\"></span>(defined <span class=\"_ _2\"></span>contribu<span class=\"_ _4\"></span>tion). <span class=\"_ _9\"></span>De t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>30 <span class=\"_ _9\"></span>juni <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>opgebouwde<span class=\"_ _4\"></span> rechten <span class=\"_ _6\"> </span>blijven <span class=\"_ _b\"> </span>evenwel <span class=\"_ _6\"> </span>behouden. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>Groep <span class=\"_ _6\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>om<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>deze <span class=\"_ _6\"> </span>reden <span class=\"_ _6\"> </span>twee <span class=\"_ _6\"> </span>pensioenpl<span class=\"_ _4\"></span>annen: <span class=\"_ _6\"> </span>(i) <span class=\"_ _6\"> </span>de oorspronkelijk<span class=\"_ _4\"></span> toege<span class=\"_ _4\"></span>zegde p<span class=\"_ _4\"></span>ensioenreg<span class=\"_ _4\"></span>eling <span class=\"_ _4\"></span>en (ii)<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>pensioenreg<span class=\"_ _4\"></span>eling di<span class=\"_ _4\"></span>e qua<span class=\"_ _4\"></span> stru<span class=\"_ _4\"></span>ctuur e<span class=\"_ _4\"></span>en to<span class=\"_ _4\"></span>egezegd<span class=\"_ _4\"></span>e bijdrageregeling<span class=\"_ _4\"></span> is.<span class=\"_ _3b\"> </span>Voor beide r<span class=\"_ _4\"></span>egelingen word<span class=\"_ _4\"></span>en de activa aan<span class=\"_ _4\"></span>gehouden in<span class=\"_ _4\"></span> afzonderlijke<span class=\"_ _4\"></span> in trus<span class=\"_ _4\"></span>t ondergebrach<span class=\"_ _4\"></span>te fondsen. In <span class=\"_ _4\"></span>overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Belgische <span class=\"_ _4\"></span>wetgeving<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oepassing<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>tweed<span class=\"_ _4\"></span>e pijler <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gegarandeerd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>imumrendemen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>zogenaamde <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>-Vandenbroucke<span class=\"_ _4\"></span>), <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>alle<span class=\"_ _4\"></span> Belgische <span class=\"_ _16\"> </span>pensioenplannen<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gestructureerd <span class=\"_ _16\"> </span>zijn <span class=\"_ _19\"> </span>als <span class=\"_ _19\"> </span>toegezegde <span class=\"_ _19\"> </span>bijdragere<span class=\"_ _4\"></span>gelingen <span class=\"_ _16\"> </span>onder <span class=\"_ _1f\"> </span>IFRS beschouwd als<span class=\"_ _4\"></span> feitelijke toe<span class=\"_ _4\"></span>gezegde bijdrag<span class=\"_ _4\"></span>eregelingen <span class=\"_ _4\"></span>en worden d<span class=\"_ _4\"></span>eze bijgevolg<span class=\"_ _4\"></span> als zodanig gebo<span class=\"_ _4\"></span>ekt. Door <span class=\"_ _4\"></span>dit <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>egarandeerde <span class=\"_ _5\"></span>minimumrend<span class=\"_ _4\"></span>ement <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>werkge<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>geconfron<span class=\"_ _4\"></span>teerd <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _4\"></span>risico<span class=\"_ _4\"></span> aangezien verde<span class=\"_ _4\"></span>re bijdragen kunnen word<span class=\"_ _4\"></span>en verlangd indien het rend<span class=\"_ _4\"></span>ement op de activa niet volstaat om de minimumui<span class=\"_ _4\"></span>tkeringen <span class=\"_ _4\"></span>te betalen.<span class=\"_ _4\"></span> De <span class=\"_ _8\"> </span>verbintenissen <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Groep  ond<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>de  to<span class=\"_ _4\"></span>egezegde <span class=\"_ _8\"> </span>pensioenr<span class=\"_ _4\"></span>egelingen, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>hieraan <span class=\"_ _8\"> </span>verbonden kosten, <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _a\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>\u2018projec<span class=\"_ _4\"></span>ted <span class=\"_ _a\"></span>unit <span class=\"_ _a\"></span>credit\u2019<span class=\"ff2\">-methode, <span class=\"_ _3\"></span>waarbij <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>elke <span class=\"_ _a\"></span>balansdatum<span class=\"_ _4\"></span> </span>actuari\u00eble <span class=\"_ _2\"></span>waardering<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>uitge<span class=\"_ _4\"></span>voerd <span class=\"_ _9\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bevoegd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>actuaris. <span class=\"_ _9\"></span>Pensioenk<span class=\"_ _4\"></span>osten <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>verstreken<span class=\"_ _4\"></span> diensttijd <span class=\"_ _a\"></span>worden <span class=\"_ _a\"></span>onmiddel<span class=\"_ _4\"></span>lijk <span class=\"_ _a\"></span>opgenomen <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>mate <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>voordelen <span class=\"_ _a\"></span>reeds <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>toegekend. <span class=\"_ _a\"></span>Zo <span class=\"_ _e\"> </span>niet<span class=\"_ _4\"></span> worden <span class=\"_ _e\"></span>deze <span class=\"_ _e\"> </span>afgeschr<span class=\"_ _4\"></span>even <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>lineaire <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>gemiddelde <span class=\"_ _a\"></span>periode <span class=\"_ _e\"> </span>totdat <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden verworven. <span class=\"_ _3\"></span>Waa<span class=\"_ _4\"></span>rdeaanpassi<span class=\"_ _4\"></span>ngen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>netto-verplicht<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>hoofde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>toegezegde <span class=\"_ _3\"></span>pensio<span class=\"_ _4\"></span>enrechten worden rech<span class=\"_ _4\"></span>tstreeks in h<span class=\"_ _4\"></span>et eigen vermo<span class=\"_ _4\"></span>gen verwe<span class=\"_ _4\"></span>rkt. De <span class=\"_ _9\"></span>pensioenverplic<span class=\"_ _4\"></span>hting <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>opgenomen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>balans<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>vertegenwoordigt <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>huidig<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de toegezegde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pensioenverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>zoals <span class=\"_ _2\"></span>deze <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>aang<span class=\"_ _4\"></span>epast <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>niet-opgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>actuari\u00eble <span class=\"_ _2\"></span>winsten <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> verliezen <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>niet-opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>pensioenko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>erstreken <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>tijd, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>zoals <span class=\"_ _3\"></span>deze<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>vermind<span class=\"_ _4\"></span>erd met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de fondsbeleggingen.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Elk <span class=\"_ _2\"></span>actief dat <span class=\"_ _2\"></span>resulteert uit <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>berekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>beperkt tot het <span class=\"_ _2\"></span>nettototaal van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>niet-o<span class=\"_ _4\"></span>pgenomen actuari\u00eble <span class=\"_ _2\"></span>verliezen en <span class=\"_ _2\"></span>pensioenkosten van <span class=\"_ _2\"></span>verstreken diensttijd, vermeerde<span class=\"_ _4\"></span>rd me<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e huidig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van de <span class=\"_ _5\"></span>toekomstig <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>re t<span class=\"_ _4\"></span>erugbetalingen <span class=\"_ _5\"></span>en verminde<span class=\"_ _4\"></span>ringen <span class=\"_ _4\"></span>in toekomstig<span class=\"_ _4\"></span>e bijdragen aan<span class=\"_ _4\"></span> het fonds<span class=\"_ _4\"></span>. Er werden ge<span class=\"_ _4\"></span>en overig<span class=\"_ _4\"></span>e vergoeding<span class=\"_ _4\"></span>en op lange of ko<span class=\"_ _4\"></span>rte termijn <span class=\"_ _4\"></span>toegekend aan d<span class=\"_ _4\"></span>e werknem<span class=\"_ _4\"></span>ers. Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span>(<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>P.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">FINANCI\u00cbLE BA<span class=\"_ _4\"></span>TEN EN LAST<span class=\"_ _4\"></span>EN </span></span>Financi\u00eble <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rent<span class=\"_ _4\"></span>ebaten <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>ge\u00efnveste<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>gelden. <span class=\"_ _3\"></span>Ger<span class=\"_ _4\"></span>ealiseerde <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>niet-gerealise<span class=\"_ _4\"></span>erde wisselkoers<span class=\"_ _4\"></span>verschillen wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men onder<span class=\"_ _4\"></span> financi\u00eble ba<span class=\"_ _4\"></span>ten en lasten.<span class=\"_ _3b\"> </span>R.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORRAAD </span></span>Grondstoff<span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>hulpstoff<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>handelsartikelen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span>realiseerbar<span class=\"_ _4\"></span>e waarde, <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>naa<span class=\"_ _4\"></span>rgelang <span class=\"_ _e\"> </span>wat <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>laagste <span class=\"_ _8\"> </span>is. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>systeem <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>voorraadbeheer<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>gebaseerd<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  FIFO-<span class=\"_ _3b\"> </span>methode.<span class=\"_ _4\"></span> Goederen in bew<span class=\"_ _4\"></span>erking en gere<span class=\"_ _4\"></span>ed product worden g<span class=\"_ _4\"></span>ewaarde<span class=\"_ _4\"></span>erd tegen de standaa<span class=\"_ _4\"></span>rdfabricagekos<span class=\"_ _4\"></span>ten of de<span class=\"_ _4\"></span> netto realise<span class=\"_ _4\"></span>erbare waard<span class=\"_ _4\"></span>e. Het systeem<span class=\"_ _4\"></span> van voor<span class=\"_ _4\"></span>raadbeheer is g<span class=\"_ _4\"></span>ebaseerd op d<span class=\"_ _4\"></span>e FIFO-methode.<span class=\"_ _4\"></span> Elke <span class=\"_ _9\"></span>verslagperiode<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>est <span class=\"_ _9\"></span>uitgevoerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>etto <span class=\"_ _9\"></span>realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to <span class=\"_ _9\"></span>realiseerbare waarde <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>verkoopp<span class=\"_ _4\"></span>rijs <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>normale <span class=\"_ _2\"></span>bedrijfsuitoe<span class=\"_ _4\"></span>fening, <span class=\"_ _2\"></span>verminderd <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>de geschatte kos<span class=\"_ _4\"></span>ten van voltoo<span class=\"_ _4\"></span>iing en de g<span class=\"_ _4\"></span>eschatte kost<span class=\"_ _4\"></span>en die nodig zijn o<span class=\"_ _4\"></span>m de ver<span class=\"_ _4\"></span>koop te realis<span class=\"_ _4\"></span>eren. De <span class=\"_ _16\"> </span>standaard<span class=\"_ _4\"></span>fabricageprijs<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>goederen<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>be<span class=\"_ _4\"></span>werking <span class=\"_ _16\"> </span>en <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>gereed<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>product <span class=\"_ _17\"> </span>omvat <span class=\"_ _16\"> </span>(i) <span class=\"_ _17\"> </span>de aanschaffings<span class=\"_ _4\"></span>prijs van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gronds<span class=\"_ _4\"></span>tof <span class=\"_ _2\"></span>fen, (<span class=\"_ _2\"></span>ii) verbruiksgo<span class=\"_ _4\"></span>ederen en <span class=\"_ _2\"></span>hulpstoffen, (iii) de <span class=\"_ _2\"></span>productiekos<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>di<span class=\"_ _4\"></span>e rechtstre<span class=\"_ _4\"></span>eks <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>product <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>oerekenbaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>zijn, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>(iv) <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>evenredige<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>produc<span class=\"_ _4\"></span>tiekosten <span class=\"_ _3\"></span>die<span class=\"_ _4\"></span> slechts <span class=\"_ _4\"></span>onrechts<span class=\"_ _4\"></span>treeks aa<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et p<span class=\"_ _4\"></span>roduct <span class=\"_ _4\"></span>toerekenbaa<span class=\"_ _4\"></span>r zijn<span class=\"_ _4\"></span>, voo<span class=\"_ _4\"></span>r zo<span class=\"_ _4\"></span>ver de<span class=\"_ _4\"></span>ze ko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>betrekking <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e normale p<span class=\"_ _4\"></span>roductieperio<span class=\"_ _4\"></span>de. De <span class=\"_ _e\"> </span>standaardfabricag<span class=\"_ _4\"></span>eprijs <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>vergeleken <span class=\"_ _e\"> </span>met <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>werkelijke <span class=\"_ _e\"> </span>vervaardigingsprijs<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>jaarbasis<span class=\"_ _4\"></span>, <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> waarde van<span class=\"_ _4\"></span> de voorraden <span class=\"_ _4\"></span>wordt waar<span class=\"_ _4\"></span> nodig aangepas<span class=\"_ _4\"></span>t. Op <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>goederen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>bewerking<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _a\"></span>bijzondere <span class=\"_ _a\"></span>waardeve<span class=\"_ _4\"></span>rminderings<span class=\"_ _4\"></span>verliezen <span class=\"_ _3\"></span>toegepast, <span class=\"_ _a\"></span>indien <span class=\"_ _a\"></span>hun vervaardig<span class=\"_ _4\"></span>ingsprijs, <span class=\"_ _2\"></span>vermeerderd<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>geraamde <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>nog<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>maken <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _2\"></span>de nettoverkoopp<span class=\"_ _4\"></span>rijs aan het <span class=\"_ _4\"></span>einde van<span class=\"_ _4\"></span> het boekjaar. Bijzondere <span class=\"_ _9\"></span>waardeverminde<span class=\"_ _4\"></span>ringsverliezen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>voor<span class=\"_ _4\"></span>raden <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>geanalysee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>indien <span class=\"_ _3\"></span>de netto realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>waarde lager is <span class=\"_ _2\"></span>dan de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De berekening van netto realiseerbare waarde houdt rekening met de <span class=\"_ _2\"></span>specifieke karakteristi<span class=\"_ _4\"></span>eken van <span class=\"_ _2\"></span>de v<span class=\"_ _2\"></span>oorraad, waaronder de <span class=\"_ _2\"></span>vervald<span class=\"_ _4\"></span>atum en <span class=\"_ _2\"></span>indicaties die wijzen op e<span class=\"_ _4\"></span>en lage rotatie.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "I.<span class=\"ff9 ls1\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">MATERI\u00cbLE<span class=\"_ _4\"></span> VASTE ACTIV<span class=\"_ _4\"></span>A </span></span>Materi\u00eble <span class=\"_ _5\"></span>vaste <span class=\"_ _5\"></span>activa <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>opgenomen <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>his<span class=\"_ _4\"></span>torische <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>(alleen <span class=\"_ _5\"></span>materiaalko<span class=\"_ _4\"></span>sten), <span class=\"_ _5\"></span>verminderd met <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>gecumuleerd<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>afschrijvingen <span class=\"_ _f\"> </span>en <span class=\"_ _16\"> </span>bijzon<span class=\"_ _4\"></span>dere <span class=\"_ _f\"> </span>waardevermind<span class=\"_ _4\"></span>eringen. <span class=\"_ _17\"> </span>Latere <span class=\"_ _f\"> </span>kosten <span class=\"_ _17\"> </span>worden opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>actief <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>geboekt <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>afzonderlijk <span class=\"_ _2\"></span>actief, <span class=\"_ _2\"></span>maar <span class=\"_ _9\"></span>alleen <span class=\"_ _2\"></span>wanneer het <span class=\"_ _5\"></span>waarschijnlijk <span class=\"_ _5\"></span>is <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _4\"></span>econo<span class=\"_ _4\"></span>mische <span class=\"_ _5\"></span>voordelen <span class=\"_ _5\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>actief <span class=\"_ _5\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>zullen vloeien <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actie<span class=\"_ _4\"></span>f <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>betrouwbare <span class=\"_ _3\"></span>wijze <span class=\"_ _3\"></span>kan <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>bepaald. <span class=\"_ _3\"></span>Alle <span class=\"_ _3\"></span>overig<span class=\"_ _4\"></span>e herstellings<span class=\"_ _4\"></span>- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>onderhoudsko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>resultatenrek<span class=\"_ _4\"></span>ening <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>ze gemaakt <span class=\"_ _9\"></span>worden. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>kos<span class=\"_ _4\"></span>tprijs <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>buiten <span class=\"_ _3\"></span>gebruik <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>estelde <span class=\"_ _3\"></span>(naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>aanleiding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>verkoop) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een andere <span class=\"_ _2\"></span>wijze afgestoten activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de hieraan <span class=\"_ _2\"></span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijving, wordt <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>onderde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de winst <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>verkoop <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>waarin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verkoop plaatsvond.<span class=\"_ _4\"></span> Winsten en verli<span class=\"_ _4\"></span>ezen op de verkoop van ma<span class=\"_ _4\"></span>teri\u00eble vaste<span class=\"_ _4\"></span> activa worden opgeno<span class=\"_ _4\"></span>men in overige<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span>Afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>volgt <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>volgens <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _9\"></span>method<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>kosten van <span class=\"_ _9\"></span>materi\u00eble <span class=\"_ _2\"></span>vaste activa toe te <span class=\"_ _4\"></span>rekenen aan hu<span class=\"_ _4\"></span>n geschat<span class=\"_ _4\"></span>te restwaarde<span class=\"_ _4\"></span> over hun gesc<span class=\"_ _4\"></span>hatte geb<span class=\"_ _4\"></span>ruiksduur: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Materi\u00eble vas<span class=\"_ _4\"></span>te activa:<span class=\"_ _4\"></span> 3 tot 5 jaa<span class=\"_ _4\"></span>r  </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Meubilair en roll<span class=\"_ _4\"></span>end ma<span class=\"_ _4\"></span>teriaal: 3 to<span class=\"_ _4\"></span>t 5 jaar  </span></span>De  afsc<span class=\"_ _4\"></span>hrijvingsmetho<span class=\"_ _4\"></span>den, <span class=\"_ _8\"> </span>gebruiksduur  en<span class=\"_ _4\"></span>  rest<span class=\"_ _4\"></span>waarde  wo<span class=\"_ _4\"></span>rden  op <span class=\"_ _8\"> </span>elke  rappo<span class=\"_ _4\"></span>rteringsda<span class=\"_ _4\"></span>tum  opnieu<span class=\"_ _5\"></span>w ge\u00ebvaluee<span class=\"_ _4\"></span>rd. Wij <span class=\"_ _6\"> </span>verwijzen <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>toelichtingen <span class=\"_ _b\"> </span>5.6.3 <span class=\"_ _6\"> </span>tot <span class=\"_ _6\"> </span>5.6.5 <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informa<span class=\"_ _4\"></span>tie <span class=\"_ _6\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>plaats <span class=\"_ _6\"> </span>waar <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> afschrijvings<span class=\"_ _4\"></span>kosten in de win<span class=\"_ _4\"></span>st- en verlies<span class=\"_ _4\"></span>rekening wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men. Kosten na eerst<span class=\"_ _4\"></span>e opname De kostprijs van d<span class=\"_ _4\"></span>e vervangi<span class=\"_ _4\"></span>ng van een de<span class=\"_ _4\"></span>el van een ma<span class=\"_ _4\"></span>terieel vas<span class=\"_ _4\"></span>t actief wordt in de<span class=\"_ _4\"></span> boekwaarde van da<span class=\"_ _4\"></span>t actief <span class=\"_ _2\"></span>opgenomen indien <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>economische voordelen <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan het vervangen <span class=\"_ _2\"></span>actief naar <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>zullen vloeien <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>betrouwba<span class=\"_ _4\"></span>re wijze <span class=\"_ _9\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>bepaald. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>boekwaarde <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>vervangen <span class=\"_ _9\"></span>onderdeel <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>lang<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>balans<span class=\"_ _4\"></span> opgenomen. D<span class=\"_ _4\"></span>e kosten<span class=\"_ _4\"></span> van het<span class=\"_ _4\"></span> dagelijkse onde<span class=\"_ _4\"></span>rhoud va<span class=\"_ _4\"></span>n materi\u00eble<span class=\"_ _4\"></span> vaste acti<span class=\"_ _4\"></span>va worden o<span class=\"_ _4\"></span>pgenomen in<span class=\"_ _4\"></span> de win<span class=\"ls1c\">st</span>- en verli<span class=\"_ _4\"></span>esrekening op <span class=\"_ _4\"></span>het ogenblik da<span class=\"_ _4\"></span>t ze worden <span class=\"_ _4\"></span>gemaakt.<span class=\"_ _3b\"> </span>K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "I.<span class=\"ff9 ls1\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">MATERI\u00cbLE<span class=\"_ _4\"></span> VASTE ACTIV<span class=\"_ _4\"></span>A </span></span>Materi\u00eble <span class=\"_ _5\"></span>vaste <span class=\"_ _5\"></span>activa <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>opgenomen <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>his<span class=\"_ _4\"></span>torische <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>(alleen <span class=\"_ _5\"></span>materiaalko<span class=\"_ _4\"></span>sten), <span class=\"_ _5\"></span>verminderd met <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>gecumuleerd<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>afschrijvingen <span class=\"_ _f\"> </span>en <span class=\"_ _16\"> </span>bijzon<span class=\"_ _4\"></span>dere <span class=\"_ _f\"> </span>waardevermind<span class=\"_ _4\"></span>eringen. <span class=\"_ _17\"> </span>Latere <span class=\"_ _f\"> </span>kosten <span class=\"_ _17\"> </span>worden opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>actief <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>geboekt <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>afzonderlijk <span class=\"_ _2\"></span>actief, <span class=\"_ _2\"></span>maar <span class=\"_ _9\"></span>alleen <span class=\"_ _2\"></span>wanneer het <span class=\"_ _5\"></span>waarschijnlijk <span class=\"_ _5\"></span>is <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _4\"></span>econo<span class=\"_ _4\"></span>mische <span class=\"_ _5\"></span>voordelen <span class=\"_ _5\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>actief <span class=\"_ _5\"></span>naar <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>zullen vloeien <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actie<span class=\"_ _4\"></span>f <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>betrouwbare <span class=\"_ _3\"></span>wijze <span class=\"_ _3\"></span>kan <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>bepaald. <span class=\"_ _3\"></span>Alle <span class=\"_ _3\"></span>overig<span class=\"_ _4\"></span>e herstellings<span class=\"_ _4\"></span>- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>onderhoudsko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>resultatenrek<span class=\"_ _4\"></span>ening <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>ze gemaakt <span class=\"_ _9\"></span>worden. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>kos<span class=\"_ _4\"></span>tprijs <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>buiten <span class=\"_ _3\"></span>gebruik <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>estelde <span class=\"_ _3\"></span>(naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>aanleiding<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>verkoop) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een andere <span class=\"_ _2\"></span>wijze afgestoten activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de hieraan <span class=\"_ _2\"></span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gecumuleerde <span class=\"_ _2\"></span>afschrijving, wordt <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>resultatenrekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>onderde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de winst <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>verkoop <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>waarin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verkoop plaatsvond.<span class=\"_ _4\"></span> Winsten en verli<span class=\"_ _4\"></span>ezen op de verkoop van ma<span class=\"_ _4\"></span>teri\u00eble vaste<span class=\"_ _4\"></span> activa worden opgeno<span class=\"_ _4\"></span>men in overige<span class=\"_ _4\"></span> baten of last<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span>. Afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>volgt <span class=\"_ _2\"></span>berekend <span class=\"_ _2\"></span>volgens <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _9\"></span>method<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>kosten van <span class=\"_ _9\"></span>materi\u00eble <span class=\"_ _2\"></span>vaste activa toe te <span class=\"_ _4\"></span>rekenen aan hu<span class=\"_ _4\"></span>n geschat<span class=\"_ _4\"></span>te restwaarde<span class=\"_ _4\"></span> over hun gesc<span class=\"_ _4\"></span>hatte geb<span class=\"_ _4\"></span>ruiksduur: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Materi\u00eble vas<span class=\"_ _4\"></span>te activa:<span class=\"_ _4\"></span> 3 tot 5 jaa<span class=\"_ _4\"></span>r  </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Meubilair en roll<span class=\"_ _4\"></span>end ma<span class=\"_ _4\"></span>teriaal: 3 to<span class=\"_ _4\"></span>t 5 jaar  </span></span>De  afsc<span class=\"_ _4\"></span>hrijvingsmetho<span class=\"_ _4\"></span>den, <span class=\"_ _8\"> </span>gebruiksduur  en<span class=\"_ _4\"></span>  rest<span class=\"_ _4\"></span>waarde  wo<span class=\"_ _4\"></span>rden  op <span class=\"_ _8\"> </span>elke  rappo<span class=\"_ _4\"></span>rteringsda<span class=\"_ _4\"></span>tum  opnieu<span class=\"_ _5\"></span>w ge\u00ebvaluee<span class=\"_ _4\"></span>rd. Wij <span class=\"_ _6\"> </span>verwijzen <span class=\"_ _b\"> </span>naar <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>toelichtingen <span class=\"_ _b\"> </span>5.6.3 <span class=\"_ _6\"> </span>tot <span class=\"_ _6\"> </span>5.6.5 <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informa<span class=\"_ _4\"></span>tie <span class=\"_ _6\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>plaats <span class=\"_ _6\"> </span>waar <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> afschrijvings<span class=\"_ _4\"></span>kosten in de win<span class=\"_ _4\"></span>st- en verlies<span class=\"_ _4\"></span>rekening wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men. Pensioenuitkeri<span class=\"_ _4\"></span>ngen Met ing<span class=\"_ _4\"></span>ang van<span class=\"_ _4\"></span> 1 jul<span class=\"_ _4\"></span>i 2<span class=\"_ _4\"></span>009 h<span class=\"_ _4\"></span>eeft de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezegde <span class=\"_ _4\"></span>pensioen<span class=\"_ _4\"></span>regeling <span class=\"_ _4\"></span>(defined <span class=\"_ _4\"></span>benefit) <span class=\"_ _4\"></span>omgeze<span class=\"_ _4\"></span>t naar<span class=\"_ _4\"></span> een <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>toegezegde <span class=\"_ _2\"></span>bijdrager<span class=\"_ _4\"></span>egeling <span class=\"_ _2\"></span>(defined <span class=\"_ _2\"></span>contribu<span class=\"_ _4\"></span>tion). <span class=\"_ _9\"></span>De t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>30 <span class=\"_ _9\"></span>juni <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>opgebouwde<span class=\"_ _4\"></span> rechten <span class=\"_ _6\"> </span>blijven <span class=\"_ _b\"> </span>evenwel <span class=\"_ _6\"> </span>behouden. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>Groep <span class=\"_ _6\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>om<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>deze <span class=\"_ _6\"> </span>reden <span class=\"_ _6\"> </span>twee <span class=\"_ _6\"> </span>pensioenpl<span class=\"_ _4\"></span>annen: <span class=\"_ _6\"> </span>(i) <span class=\"_ _6\"> </span>de oorspronkelijk<span class=\"_ _4\"></span> toege<span class=\"_ _4\"></span>zegde p<span class=\"_ _4\"></span>ensioenreg<span class=\"_ _4\"></span>eling <span class=\"_ _4\"></span>en (ii)<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>pensioenreg<span class=\"_ _4\"></span>eling di<span class=\"_ _4\"></span>e qua<span class=\"_ _4\"></span> stru<span class=\"_ _4\"></span>ctuur e<span class=\"_ _4\"></span>en to<span class=\"_ _4\"></span>egezegd<span class=\"_ _4\"></span>e bijdrageregeling<span class=\"_ _4\"></span> is.<span class=\"_ _3b\"> </span>Voor beide r<span class=\"_ _4\"></span>egelingen word<span class=\"_ _4\"></span>en de activa aan<span class=\"_ _4\"></span>gehouden in<span class=\"_ _4\"></span> afzonderlijke<span class=\"_ _4\"></span> in trus<span class=\"_ _4\"></span>t ondergebrach<span class=\"_ _4\"></span>te fondsen. In <span class=\"_ _4\"></span>overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Belgische <span class=\"_ _4\"></span>wetgeving<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oepassing<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>tweed<span class=\"_ _4\"></span>e pijler <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gegarandeerd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>imumrendemen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>zogenaamde <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>-Vandenbroucke<span class=\"_ _4\"></span>), <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>alle<span class=\"_ _4\"></span> Belgische <span class=\"_ _16\"> </span>pensioenplannen<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gestructureerd <span class=\"_ _16\"> </span>zijn <span class=\"_ _19\"> </span>als <span class=\"_ _19\"> </span>toegezegde <span class=\"_ _19\"> </span>bijdragere<span class=\"_ _4\"></span>gelingen <span class=\"_ _16\"> </span>onder <span class=\"_ _1f\"> </span>IFRS beschouwd als<span class=\"_ _4\"></span> feitelijke toe<span class=\"_ _4\"></span>gezegde bijdrag<span class=\"_ _4\"></span>eregelingen <span class=\"_ _4\"></span>en worden d<span class=\"_ _4\"></span>eze bijgevolg<span class=\"_ _4\"></span> als zodanig gebo<span class=\"_ _4\"></span>ekt. Door <span class=\"_ _4\"></span>dit <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>egarandeerde <span class=\"_ _5\"></span>minimumrend<span class=\"_ _4\"></span>ement <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>werkge<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>geconfron<span class=\"_ _4\"></span>teerd <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _4\"></span>risico<span class=\"_ _4\"></span> aangezien verde<span class=\"_ _4\"></span>re bijdragen kunnen word<span class=\"_ _4\"></span>en verlangd indien het rend<span class=\"_ _4\"></span>ement op de activa niet volstaat om de minimumui<span class=\"_ _4\"></span>tkeringen <span class=\"_ _4\"></span>te betalen.<span class=\"_ _4\"></span> De <span class=\"_ _8\"> </span>verbintenissen <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Groep  ond<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>de  to<span class=\"_ _4\"></span>egezegde <span class=\"_ _8\"> </span>pensioenr<span class=\"_ _4\"></span>egelingen, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>hieraan <span class=\"_ _8\"> </span>verbonden kosten, <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _a\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>\u2018projec<span class=\"_ _4\"></span>ted <span class=\"_ _a\"></span>unit <span class=\"_ _a\"></span>credit\u2019<span class=\"ff2\">-methode, <span class=\"_ _3\"></span>waarbij <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>elke <span class=\"_ _a\"></span>balansdatum<span class=\"_ _4\"></span> </span>actuari\u00eble <span class=\"_ _2\"></span>waardering<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>uitge<span class=\"_ _4\"></span>voerd <span class=\"_ _9\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bevoegd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>actuaris. <span class=\"_ _9\"></span>Pensioenk<span class=\"_ _4\"></span>osten <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>verstreken<span class=\"_ _4\"></span> diensttijd <span class=\"_ _a\"></span>worden <span class=\"_ _a\"></span>onmiddel<span class=\"_ _4\"></span>lijk <span class=\"_ _a\"></span>opgenomen <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>mate <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>voordelen <span class=\"_ _a\"></span>reeds <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>toegekend. <span class=\"_ _a\"></span>Zo <span class=\"_ _e\"> </span>niet<span class=\"_ _4\"></span> worden <span class=\"_ _e\"></span>deze <span class=\"_ _e\"> </span>afgeschr<span class=\"_ _4\"></span>even <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>lineaire <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>gemiddelde <span class=\"_ _a\"></span>periode <span class=\"_ _e\"> </span>totdat <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden verworven. <span class=\"_ _3\"></span>Waa<span class=\"_ _4\"></span>rdeaanpassi<span class=\"_ _4\"></span>ngen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>netto-verplicht<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>hoofde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>toegezegde <span class=\"_ _3\"></span>pensio<span class=\"_ _4\"></span>enrechten worden rech<span class=\"_ _4\"></span>tstreeks in h<span class=\"_ _4\"></span>et eigen vermo<span class=\"_ _4\"></span>gen verwe<span class=\"_ _4\"></span>rkt. De <span class=\"_ _9\"></span>pensioenverplic<span class=\"_ _4\"></span>hting <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>opgenomen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>balans<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>vertegenwoordigt <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>huidig<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de toegezegde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pensioenverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>zoals <span class=\"_ _2\"></span>deze <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>aang<span class=\"_ _4\"></span>epast <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>niet-opgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>actuari\u00eble <span class=\"_ _2\"></span>winsten <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> verliezen <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>niet-opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>pensioenko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>erstreken <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>tijd, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>zoals <span class=\"_ _3\"></span>deze<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>vermind<span class=\"_ _4\"></span>erd met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de fondsbeleggingen.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Elk <span class=\"_ _2\"></span>actief dat <span class=\"_ _2\"></span>resulteert uit <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>berekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>beperkt tot het <span class=\"_ _2\"></span>nettototaal van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>niet-o<span class=\"_ _4\"></span>pgenomen actuari\u00eble <span class=\"_ _2\"></span>verliezen en <span class=\"_ _2\"></span>pensioenkosten van <span class=\"_ _2\"></span>verstreken diensttijd, vermeerde<span class=\"_ _4\"></span>rd me<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e huidig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van de <span class=\"_ _5\"></span>toekomstig <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>re t<span class=\"_ _4\"></span>erugbetalingen <span class=\"_ _5\"></span>en verminde<span class=\"_ _4\"></span>ringen <span class=\"_ _4\"></span>in toekomstig<span class=\"_ _4\"></span>e bijdragen aan<span class=\"_ _4\"></span> het fonds<span class=\"_ _4\"></span>. Er werden ge<span class=\"_ _4\"></span>en overig<span class=\"_ _4\"></span>e vergoeding<span class=\"_ _4\"></span>en op lange of ko<span class=\"_ _4\"></span>rte termijn <span class=\"_ _4\"></span>toegekend aan d<span class=\"_ _4\"></span>e werknem<span class=\"_ _4\"></span>ers. Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>5.5.4 Belangri<span class=\"_ _4\"></span>jke boekho<span class=\"_ _4\"></span>udkundige ra<span class=\"_ _4\"></span>mingen, v<span class=\"_ _4\"></span>eronderst<span class=\"_ _4\"></span>ellingen en b<span class=\"_ _4\"></span>eoordelinge<span class=\"_ _4\"></span>n Het opstellen van de jaarrekening in overeens<span class=\"_ _4\"></span>temming met IFRS verplicht het managemen<span class=\"_ _4\"></span>t om <span class=\"_ _2\"></span>gebruik te maken <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vero<span class=\"_ _4\"></span>nderstellingen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>hebben op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gerapport<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>passiva<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toelichting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>latent<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>passiva <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>jaarrekening, en <span class=\"_ _9\"></span>de gerapporte<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>bedragen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>uitgaven <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verslag<span class=\"_ _4\"></span>periode. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>eigenlijke<span class=\"_ _4\"></span> resultaten kunn<span class=\"_ _4\"></span>en verschil<span class=\"_ _4\"></span>len van deze<span class=\"_ _4\"></span> ramingen. De <span class=\"_ _3\"></span>voornaams<span class=\"_ _4\"></span>te <span class=\"_ _3\"></span>verond<span class=\"_ _4\"></span>erstellingen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>betrekking <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>elingen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>voornaamste<span class=\"_ _4\"></span> bronnen van onz<span class=\"_ _4\"></span>ekerheid<span class=\"_ _4\"></span> bij ramingen op d<span class=\"_ _4\"></span>e balansda<span class=\"_ _4\"></span>tum, word<span class=\"_ _4\"></span>en hieronder w<span class=\"_ _4\"></span>eergegev<span class=\"_ _4\"></span>en: Continu\u00efteit De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening werd<span class=\"_ _4\"></span> opgesteld in d<span class=\"_ _4\"></span>e verond<span class=\"_ _4\"></span>erstelling van co<span class=\"_ _4\"></span>ntinu\u00efteit. Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bed<span class=\"_ _4\"></span>raagt 1,7 miljoen euro en is nie<span class=\"_ _4\"></span>t voldoende om de acti<span class=\"_ _4\"></span>viteiten van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>financieringsbronn<span class=\"_ _4\"></span>en) <span class=\"_ _2\"></span>tot <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>ongevee<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>4,9<span class=\"_ _4\"></span> miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap) en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro indien <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>versla<span class=\"ls13\">g.</span> De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de<span class=\"_ _4\"></span> Tranche. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>Converteerbar<span class=\"_ _4\"></span>e leningen De Groep heeft converteerb<span class=\"_ _4\"></span>are leningen bij <span class=\"_ _2\"></span>Atlas en Kreos Capital / P<span class=\"_ _2\"></span>ontifax Ven<span class=\"_ _4\"></span>tures. De converteerbar<span class=\"_ _4\"></span>e leningen worden gewaa<span class=\"_ _4\"></span>rdeerd tegen re<span class=\"_ _4\"></span>\u00eble waarde met verwerking<span class=\"_ _4\"></span> van waardeverandering<span class=\"_ _4\"></span>en in <span class=\"_ _2\"></span>de winst- en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _4\"></span>ng. <span class=\"_ _2\"></span>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde maakt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>inschattingen over <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>et toe <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>passen <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ringsmodel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>bepaalde <span class=\"_ _3\"></span>scena<span class=\"_ _4\"></span>rio\u2019s <span class=\"_ _3\"></span>zich <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> toekomst zull<span class=\"_ _4\"></span>en voordoen. <span class=\"_ _4\"></span>De voorwaa<span class=\"_ _4\"></span>rden en ver<span class=\"_ _4\"></span>dere informati<span class=\"_ _4\"></span>e worden v<span class=\"_ _4\"></span>erstrekt in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>11.<span class=\"_ _2\"></span> Opbrengst<span class=\"_ _4\"></span>en uit contracten met kl<span class=\"_ _4\"></span>anten O<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>t vi<span class=\"_ _4\"></span>jf<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span>nm<span class=\"_ _5\"></span>od<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IF<span class=\"_ _4\"></span>RS<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>15<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>be<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> sch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n en be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>Gro<span class=\"_ _5\"></span>ep<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>be<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>kk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>pr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _5\"></span>hti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _f\"> </span>ui<span class=\"_ _4\"></span>tm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>ha<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>toe<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>iep<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>js<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de p<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>in<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>af<span class=\"_ _4\"></span>ko<span class=\"_ _5\"></span>mst<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae-<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>via<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>we<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>li<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>In<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>dr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>E<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>G<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>p s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span> \u00e9<span class=\"_ _4\"></span>\u00e9n<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>uc<span class=\"_ _5\"></span>t aa<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> tr<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> is b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>lg<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _5\"></span>ele<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span>e fl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>. <table class=\"s w11c hba\" id=\"_39ec3862-5f54-4cd3-a692-4adf8868fc5b\"><tr><td class=\"c x10e ybeb w82 h5f\"><div class=\"t m9 x54 h60 y4c6 ff16 fs8 fc1 sc1 ls1 ws0\">STAP </div></td><td class=\"c x10f ybed w11d hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">OPBRENG<span class=\"_ _4\"></span>STEN UI<span class=\"_ _4\"></span>T DE V<span class=\"_ _4\"></span>ERKOOP VAN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybee w11e hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">FLACON<span class=\"_ _4\"></span>S<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf0 w11f hbc\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion sloot een contract af <span class=\"_ _2\"></span>met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf1 w120 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Inceptua en Eumedica <span class=\"_ _2\"></span>voor de<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybf2 w82 h61\"><div class=\"t m0 x54 h62 y748 ff18 fs9 fc1 sc1 ls1 ws0\">1. Identificatie van het co<span class=\"_ _2\"></span>ntract </div></td><td class=\"c x10f ybf3 w121 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">commercialisering van <span class=\"_ _2\"></span>JETREA\u00ae<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf4 w122 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">zoals vermeld in toelich<span class=\"_ _2\"></span>ting 5.8 onder<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf5 w123 hbd\"><div class=\"t m0 xeb h63 ybef ff19 fs9 fc1 sc1 ls1 ws0\">\u201cSignificante overeenkomsten\u201d<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf6 w124 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Bij alle distributieovereenk<span class=\"_ _2\"></span>omsten is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybf8 w125 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">2. Identificatie van de<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybf9 w126 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">er slechts \u00e9\u00e9n prestatieverpl<span class=\"_ _2\"></span>ichting:<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybfa w127 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">prestatieverplichtingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybfb w128 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de levering van goederen <span class=\"_ _2\"></span>aan een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfc w129 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">derde partij.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfd w12a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">De individuele prijs p<span class=\"_ _2\"></span>er flacon is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybfe w82 h65\"><div class=\"t m0 x54 h62 y74c ff18 fs9 fc1 sc1 ls1 ws0\">3. Identificatie van de tra<span class=\"_ _2\"></span>nsactieprijs </div></td><td class=\"c x10f ybff w12b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">vastgelegd in de overeen<span class=\"_ _2\"></span>komst met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc00 w12c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de klant.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc01 w12d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Aangezien er slechts \u00e9\u00e9n<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc02 w12e hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">prestatieverplichting is, is <span class=\"_ _2\"></span>er geen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc03 w82 h61\"><div class=\"t m0 x54 h62 y74b ff18 fs9 fc1 sc1 ls1 ws0\">4. Toewijzing van de transact<span class=\"_ _2\"></span>ieprijs<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc04 w12f hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">toewijzing van de p<span class=\"_ _2\"></span>rijs. Om die reden<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc05 w130 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wordt een individuele prij<span class=\"_ _2\"></span>s per flacon<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc06 w131 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">geboekt.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc07 w132 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Opbrengsten worden <span class=\"_ _2\"></span>geboekt bij de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc08 w133 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">levering aan de klant. Terugz<span class=\"_ _2\"></span>endingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc09 w134 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">worden strikt naar goed<span class=\"_ _2\"></span>dunken van<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0a w135 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion gecrediteerd en <span class=\"_ _2\"></span>er wordt een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0b w136 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">voorziening voor Ameri<span class=\"_ _2\"></span>kaanse<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc0c w82 h66\"><div class=\"t m0 x54 h62 y754 ff18 fs9 fc1 sc1 ls1 ws0\">5. Opname van opbrengsten<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc0d w137 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">terugzendingen getroffen <span class=\"_ _2\"></span>op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0e w138 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van historische gegevens.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0f w139 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Voorzieningen voor korti<span class=\"_ _2\"></span>ngen aan<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc10 w13a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">klanten in de EU of de res<span class=\"_ _2\"></span>t van de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc11 w13b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wereld worden aange<span class=\"_ _2\"></span>legd op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc12 w13c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van contractuele afspra<span class=\"_ _2\"></span>ken en/of<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc13 w13d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">lokale reglementering.<span class=\"_ _3b\"> </span></div></td></tr></table>Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingsregeli<span class=\"_ _4\"></span>ngen De <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>bepaalt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>aandelen <span class=\"_ _5\"></span>gebaseerde <span class=\"_ _5\"></span>vergoedingsregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hand <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>re\u00eble waarde <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermog<span class=\"_ _4\"></span>ensinstrument <span class=\"_ _8\"> </span>op <span class=\"_ _e\"> </span>toekenningsdatum. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>bepalen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>re\u00eble <span class=\"_ _8\"> </span>waarde<span class=\"_ _4\"></span> veronders<span class=\"_ _4\"></span>telt <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>keuze <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>meest <span class=\"_ _4\"></span>gesc<span class=\"_ _4\"></span>hikte <span class=\"_ _5\"></span>waarderingsm<span class=\"_ _4\"></span>odel <span class=\"_ _4\"></span>bij <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>eigen-ver<span class=\"_ _4\"></span>mogensinstrum<span class=\"_ _4\"></span>enten, waarbij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>kenmerken <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermogensins<span class=\"_ _4\"></span>trument <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitgif<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>ervan <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>doorslaggev<span class=\"_ _4\"></span>ende invloed <span class=\"_ _b\"> </span>hebben.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Dit <span class=\"_ _b\"> </span>veronderstel<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>ook<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>input <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>waarderingsmo<span class=\"_ _4\"></span>del <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>aantal  r<span class=\"_ _2\"></span>elevan<span class=\"_ _4\"></span>te veronders<span class=\"_ _4\"></span>tellingen, <span class=\"_ _2\"></span>zoals <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>levensduur<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>recht, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volatiliteit, <span class=\"_ _2\"></span>enz. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>beoordeling<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>en het model wo<span class=\"_ _4\"></span>rden verde<span class=\"_ _4\"></span>r gespecificee<span class=\"_ _4\"></span>rd in toelich<span class=\"_ _4\"></span>ting 5.7.8. Activering en bij<span class=\"_ _4\"></span>zondere waa<span class=\"_ _4\"></span>rdevermindering <span class=\"_ _4\"></span>van immateri<span class=\"_ _4\"></span>\u00eble activa De Groep verwer<span class=\"_ _4\"></span>kt alleen rech<span class=\"_ _4\"></span>ten en IP als immateri\u00ebl<span class=\"_ _4\"></span>e activa als ze verwor<span class=\"_ _4\"></span>ven zijn van derden,<span class=\"_ _4\"></span> en kosten van interne<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> alleen <span class=\"_ _4\"></span>als aan de <span class=\"_ _4\"></span>voorwaarden <span class=\"_ _4\"></span>voor de opn<span class=\"_ _4\"></span>ame als i<span class=\"_ _4\"></span>mmateri\u00eble<span class=\"_ _4\"></span> activa is<span class=\"_ _4\"></span> voldaan. In <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>andere <span class=\"_ _2\"></span>gevallen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>dergelijke <span class=\"_ _2\"></span>kosten <span class=\"_ _9\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>ze zich <span class=\"_ _9\"></span>voordoen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>enkel <span class=\"_ _2\"></span>geactiveerd <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>product <span class=\"_ _2\"></span>zich <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Fase <span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>evindt <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kans <span class=\"_ _9\"></span>op toekomstig<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>succes <span class=\"_ _4\"></span>zee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>wordt. <span class=\"_ _5\"></span>Boekhoudkundige <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelingen <span class=\"_ _5\"></span>in v<span class=\"_ _4\"></span>erband <span class=\"_ _4\"></span>met de <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>evol<span class=\"_ _4\"></span>utie, <span class=\"_ _3\"></span>gro<span class=\"_ _4\"></span>ei, <span class=\"_ _3\"></span>verkoop, <span class=\"_ _9\"></span>kans <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>suc<span class=\"_ _4\"></span>ces <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>disconteringsvoe<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _9\"></span>zijn factoren <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gebruikt <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>waardering <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>immaterieel <span class=\"_ _2\"></span>actief <span class=\"_ _9\"></span>bestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>jaarlijks<span class=\"_ _4\"></span>e onderzoek op bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardeverm<span class=\"_ _4\"></span>indering uit te vo<span class=\"_ _4\"></span>eren. Belastingen<span class=\"_ _4\"></span> De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>oordeel <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>aanzienlijke <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>omtrent <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>toekomstig <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de fiscale verlie<span class=\"_ _4\"></span>zen van Oxurio<span class=\"_ _4\"></span>n NV, om<span class=\"_ _4\"></span>dat op dit mo<span class=\"_ _4\"></span>ment de impac<span class=\"_ _4\"></span>t van de oc<span class=\"_ _4\"></span>trooi-aftrek op h<span class=\"_ _4\"></span>et toekomsti<span class=\"_ _4\"></span>g belastbaar <span class=\"_ _3\"></span>resultaat <span class=\"_ _a\"></span>zeer <span class=\"_ _a\"></span>moeilijk <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ingeschat. <span class=\"_ _3\"></span>Aangezien <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Groep <span class=\"_ _a\"></span>slechts <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>een fiscale ruling <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>boven<span class=\"_ _4\"></span>vermelde octrooi-aftrek <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>geni<span class=\"_ _4\"></span>eten, <span class=\"_ _2\"></span>bestaat de <span class=\"_ _2\"></span>verwachti<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de toekomstige fiscale <span class=\"_ _4\"></span>winste<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>eerder <span class=\"_ _4\"></span>bepe<span class=\"_ _4\"></span>rkt <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>zijn. <span class=\"_ _5\"></span>Er is <span class=\"_ _5\"></span>ook o<span class=\"_ _4\"></span>nzekerheid <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>toekomstig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gebruik <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>fiscale verliezen van<span class=\"_ _4\"></span> ThromboG<span class=\"_ _4\"></span>enics, Inc. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Kosten na eerst<span class=\"_ _4\"></span>e opname De kostprijs van d<span class=\"_ _4\"></span>e vervangi<span class=\"_ _4\"></span>ng van een de<span class=\"_ _4\"></span>el van een ma<span class=\"_ _4\"></span>terieel vas<span class=\"_ _4\"></span>t actief wordt in de<span class=\"_ _4\"></span> boekwaarde van da<span class=\"_ _4\"></span>t actief <span class=\"_ _2\"></span>opgenomen indien <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>waarschijnlijk is <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>economische voordelen <span class=\"_ _2\"></span>verbonden <span class=\"_ _2\"></span>aan het vervangen <span class=\"_ _2\"></span>actief naar <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>zullen vloeien <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>betrouwba<span class=\"_ _4\"></span>re wijze <span class=\"_ _9\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>bepaald. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>boekwaarde <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>vervangen <span class=\"_ _9\"></span>onderdeel <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>niet <span class=\"_ _3\"></span>lang<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>balans<span class=\"_ _4\"></span> opgenomen. D<span class=\"_ _4\"></span>e kosten<span class=\"_ _4\"></span> van het<span class=\"_ _4\"></span> dagelijkse onde<span class=\"_ _4\"></span>rhoud va<span class=\"_ _4\"></span>n materi\u00eble<span class=\"_ _4\"></span> vaste acti<span class=\"_ _4\"></span>va worden o<span class=\"_ _4\"></span>pgenomen in<span class=\"_ _4\"></span> de win<span class=\"ls1c\">st</span>- en verli<span class=\"_ _4\"></span>esrekening op <span class=\"_ _4\"></span>het ogenblik da<span class=\"_ _4\"></span>t ze worden <span class=\"_ _4\"></span>gemaakt.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "J.<span class=\"ff9 ls1\"> <span class=\"_ _30\"> </span><span class=\"ff2\">GELEASEDE<span class=\"_ _4\"></span> ACTIVA </span></span>IFRS 16 De <span class=\"_ _b\"> </span>Groep  leaset  een <span class=\"_ _b\"> </span>kanto<span class=\"_ _4\"></span><span class=\"ls17\">or<span class=\"ff4 ls1\">, <span class=\"_ _b\"> </span>kopieerappa<span class=\"_ _4\"></span>raten <span class=\"_ _b\"> </span>en  auto\u2019s.  Huurovereenkoms<span class=\"_ _4\"></span>ten  worden <span class=\"_ _b\"> </span>doorgaa<span class=\"_ _4\"></span>ns </span></span>aangegaan <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>vaste<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>periode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>jaar, <span class=\"_ _4\"></span>maar <span class=\"_ _5\"></span>kunnen m<span class=\"_ _4\"></span>ogelijk <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verlen<span class=\"_ _4\"></span>gd, <span class=\"_ _4\"></span>zoals <span class=\"_ _4\"></span>hie<span class=\"_ _4\"></span>ronder beschreven.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>leas<span class=\"_ _4\"></span>evoorwaarden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>viduele <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>onderhandeld<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en b<span class=\"_ _4\"></span>estaan <span class=\"_ _4\"></span>uit <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>hele <span class=\"_ _5\"></span>reeks bepalingen. <span class=\"_ _a\"></span>De <span class=\"_ _a\"></span>leaseovereenkom<span class=\"_ _4\"></span>sten <span class=\"_ _a\"></span>leggen <span class=\"_ _e\"></span>geen <span class=\"_ _a\"></span>convenanten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op, <span class=\"_ _a\"></span>maar <span class=\"_ _e\"> </span>geleasede <span class=\"_ _a\"></span>activa <span class=\"_ _a\"></span>mogen <span class=\"_ _a\"></span>niet worden gebruik<span class=\"_ _4\"></span>t als zekerh<span class=\"_ _4\"></span>eid voor finan<span class=\"_ _4\"></span>cieringsdo<span class=\"_ _4\"></span>eleinden. Leaseovereenko<span class=\"_ _4\"></span>msten worden opgenomen als <span class=\"_ _2\"></span>activa <span class=\"_ _2\"></span>die met <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>gebruiks<span class=\"_ _4\"></span>recht overeenstemmen en <span class=\"_ _2\"></span>een overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _2\"></span>verplichting<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _9\"></span>waarop <span class=\"_ _2\"></span>het geleasede <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>gebruik<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>doo<span class=\"_ _4\"></span>r de <span class=\"_ _6\"> </span>Groep. <span class=\"_ _7\"> </span>Elke <span class=\"_ _6\"> </span>leasebetaling<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>wordt <span class=\"_ _6\"> </span>verdeeld <span class=\"_ _6\"> </span>tussen <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>verplichting <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>financierin<span class=\"_ _4\"></span>gskosten. <span class=\"_ _6\"> </span>De financieringsko<span class=\"_ _4\"></span>sten worden gedurende de looptijd van <span class=\"_ _2\"></span>de leaseovereenko<span class=\"_ _4\"></span>mst opgenomen in <span class=\"_ _2\"></span>de winst- <span class=\"_ _2\"></span>en verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>zodat <span class=\"_ _a\"></span>dit <span class=\"_ _a\"></span>resulteert <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>constante <span class=\"_ _3\"></span>periodieke <span class=\"_ _a\"></span>rente <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>resterende <span class=\"_ _3\"></span>saldo <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de verplichting <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>elke <span class=\"_ _f\"> </span>peri<span class=\"_ _4\"></span>ode. <span class=\"_ _7\"> </span>Het <span class=\"_ _f\"> </span>actief <span class=\"_ _7\"> </span>dat <span class=\"_ _7\"> </span>met <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>gebruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>overeenstem<span class=\"_ _4\"></span>t, <span class=\"_ _7\"> </span>wordt <span class=\"_ _f\"> </span>lineai<span class=\"_ _4\"></span>r afgeschreven<span class=\"_ _4\"></span> over de geb<span class=\"_ _4\"></span>ruiksduur of d<span class=\"_ _4\"></span>e leasepe<span class=\"_ _4\"></span>riode indien de<span class=\"_ _4\"></span>ze laatste ko<span class=\"_ _4\"></span>rter is. Activa <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>voortvloeien <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>leaseovereen<span class=\"_ _4\"></span>komst <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>initieel <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen de <span class=\"_ _7\"> </span>contante <span class=\"_ _7\"> </span>waarde. <span class=\"_ _7\"> </span>Leaseverplic<span class=\"_ _4\"></span>htingen <span class=\"_ _7\"> </span>bestaan <span class=\"_ _7\"> </span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _7\"> </span>uit <span class=\"_ _7\"> </span>vaste <span class=\"_ _f\"> </span>betal<span class=\"_ _4\"></span>ingen <span class=\"_ _7\"> </span>verminderd <span class=\"_ _7\"> </span>met eventuele <span class=\"_ _4\"></span>te ontvangen l<span class=\"_ _4\"></span>ease-incentives. De <span class=\"_ _e\"> </span>leasebetalingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>verdiscont<span class=\"_ _4\"></span>eerd <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>marginale <span class=\"_ _e\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>leasingnemer,<span class=\"_ _4\"></span> zijnde <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>tarief <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de leasi<span class=\"_ _4\"></span>ngnemer <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>moeten <span class=\"_ _4\"></span>betal<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de finan<span class=\"_ _4\"></span>ci\u00eble mid<span class=\"_ _4\"></span>delen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lenen <span class=\"_ _4\"></span>die no<span class=\"_ _4\"></span>dig <span class=\"_ _4\"></span>zijn om <span class=\"_ _a\"></span>een <span class=\"_ _8\"> </span>ac<span class=\"_ _4\"></span>tief <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>vergelijk<span class=\"_ _4\"></span>bare <span class=\"_ _e\"> </span>waarde <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>vergelijkbare <span class=\"_ _a\"></span>economische <span class=\"_ _a\"></span>omgeving <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>vergelijkbare<span class=\"_ _4\"></span> voorwaarden<span class=\"_ _4\"></span> te verwerv<span class=\"_ _4\"></span>en. Activa <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>geb<span class=\"_ _4\"></span>ruiksrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>overe<span class=\"_ _4\"></span>enstemmen, <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gewaardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>ko<span class=\"_ _4\"></span>stprijs, <span class=\"_ _9\"></span>bestaande <span class=\"_ _3\"></span>ui<span class=\"_ _4\"></span>t het bedrag<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e initi\u00eble <span class=\"_ _4\"></span>waarderin<span class=\"_ _4\"></span>g van de <span class=\"_ _4\"></span>leaseverpli<span class=\"_ _4\"></span>chting <span class=\"_ _4\"></span>en eventuel<span class=\"_ _4\"></span>e leaseb<span class=\"_ _4\"></span>etalingen di<span class=\"_ _4\"></span>e op of <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> de aanvangsda<span class=\"_ _4\"></span>tum zijn geda<span class=\"_ _4\"></span>an Betalingen <span class=\"_ _8\"> </span>in  v<span class=\"_ _4\"></span>erband  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>kortlopende <span class=\"_ _8\"> </span>leaseovereen<span class=\"_ _4\"></span>komsten <span class=\"_ _8\"> </span>en  leaseo<span class=\"_ _4\"></span>vereenk<span class=\"_ _4\"></span>omsten  m<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>een  lage waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>lineaire <span class=\"_ _b\"> </span>basis <span class=\"_ _b\"> </span>als <span class=\"_ _6\"> </span>last <span class=\"_ _6\"> </span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>winst- <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>verliesrekening. <span class=\"_ _b\"> </span>Kortlopend<span class=\"_ _4\"></span>e leaseovereenko<span class=\"_ _4\"></span>msten <span class=\"_ _4\"></span>omva<span class=\"_ _4\"></span>tten en<span class=\"_ _4\"></span>kele au<span class=\"_ _4\"></span>toleaseove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>en hebben <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>aseperiode <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>twaalf maanden of mind<span class=\"_ _4\"></span>er. Ac<span class=\"_ _4\"></span>tiva met een lag<span class=\"_ _4\"></span>e waarde omva<span class=\"_ _4\"></span>tten \u00e9\u00e9n ko<span class=\"_ _4\"></span>pieerapparaa<span class=\"_ _4\"></span>t. We verwijz<span class=\"_ _4\"></span>en hiervoor naa<span class=\"_ _4\"></span>r toelich<span class=\"_ _4\"></span>ting 5.7.2 voor m<span class=\"_ _4\"></span>eer info<span class=\"_ _4\"></span>rmatie. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>R.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORRAAD </span></span>Bijzondere <span class=\"_ _9\"></span>waardeverminde<span class=\"_ _4\"></span>ringsverliezen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>voor<span class=\"_ _4\"></span>raden <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>geanalysee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>indien <span class=\"_ _3\"></span>de netto realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>waarde lager is <span class=\"_ _2\"></span>dan de <span class=\"_ _2\"></span>kostprijs<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De berekening van netto realiseerbare waarde houdt rekening met de <span class=\"_ _2\"></span>specifieke karakteristi<span class=\"_ _4\"></span>eken van <span class=\"_ _2\"></span>de v<span class=\"_ _2\"></span>oorraad, waaronder de <span class=\"_ _2\"></span>vervald<span class=\"_ _4\"></span>atum en <span class=\"_ _2\"></span>indicaties die wijzen op e<span class=\"_ _4\"></span>en lage rotatie.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "K.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">BIJZONDERE  WAARDEVERM<span class=\"_ _4\"></span>INDERINGSVE<span class=\"_ _4\"></span>RLIEZEN  OP <span class=\"_ _b\"> </span>GOODWILL,<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>IMMATERI\u00cbLE<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>ACTIVA  EN </span></span>MATERI\u00cbLE VAST<span class=\"_ _4\"></span>E ACTIVA<span class=\"_ _4\"></span> Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa die een onbepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gebruiksdu<span class=\"_ _4\"></span>ur hebben of <span class=\"_ _2\"></span>die nog <span class=\"_ _2\"></span>niet voor gebruik beschikbaar<span class=\"_ _4\"></span> zijn en <span class=\"_ _a\"></span>goodwill <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>afgeschrev<span class=\"_ _4\"></span>en <span class=\"_ _a\"></span>maar <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>jaarlijks <span class=\"_ _3\"></span>onderworpen <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>beoordeling <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>te bepalen of e<span class=\"_ _4\"></span>r sprake is va<span class=\"_ _4\"></span>n een waarde<span class=\"_ _4\"></span>vermindering<span class=\"_ _4\"></span> of dat er tekenen<span class=\"_ _4\"></span> zijn die hiero<span class=\"_ _4\"></span>p wijzen. Activa <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>afgeschreven <span class=\"_ _6\"> </span>worden, <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>ge\u00ebvaluee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>bijzondere <span class=\"_ _7\"> </span>waardevermin<span class=\"_ _4\"></span>dering <span class=\"_ _6\"> </span>wanneer gebeurtenissen <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>wijzigin<span class=\"_ _4\"></span>gen <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>omgeving <span class=\"_ _f\"> </span>erop <span class=\"_ _f\"> </span>wijzen <span class=\"_ _f\"> </span>dat <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>boekwaarde <span class=\"_ _f\"> </span>niet <span class=\"_ _f\"> </span>kan <span class=\"_ _f\"> </span>worden gerecuperee<span class=\"_ _4\"></span>rd. Een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsve<span class=\"_ _4\"></span>rlies <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>opge<span class=\"_ _4\"></span>nomen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>waarmee <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>boek<span class=\"_ _4\"></span>waarde van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>realiseerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>ervan <span class=\"_ _2\"></span>overschrijdt. <span class=\"_ _2\"></span>De r<span class=\"_ _2\"></span>ealiseerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>hoogste van <span class=\"_ _2\"></span>de re\u00eble  waard<span class=\"_ _4\"></span>e  van  het  ac<span class=\"_ _4\"></span>tief  min  de <span class=\"_ _8\"> </span>verkoopkosten  ener<span class=\"_ _4\"></span>zijds,  en  de  bedrijfswa<span class=\"_ _4\"></span>arde  anderzijds<span class=\"_ _4\"></span>.  Deze<span class=\"_ _4\"></span> waarden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>algemeen <span class=\"_ _3\"></span>bepaald <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>berekeningen <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>contante <span class=\"_ _a\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de kasstromen.<span class=\"_ _4\"></span> Om <span class=\"_ _4\"></span>de bi<span class=\"_ _4\"></span>jzondere<span class=\"_ _4\"></span> waarde<span class=\"_ _4\"></span>verminde<span class=\"_ _4\"></span>ring te<span class=\"_ _4\"></span> kunnen <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelen, <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva g<span class=\"_ _4\"></span>egroepeerd<span class=\"_ _4\"></span> op <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>laagste <span class=\"_ _2f\"> </span>niv<span class=\"_ _4\"></span>eaus <span class=\"_ _2f\"> </span>waarvoor <span class=\"_ _2f\"> </span>e<span class=\"_ _4\"></span>r <span class=\"_ _2f\"> </span>afzonderlijk <span class=\"_ _2f\"> </span>id<span class=\"_ _4\"></span>entificeerba<span class=\"_ _4\"></span>re <span class=\"_ _2f\"> </span>kasstromen <span class=\"_ _2f\"> </span>b<span class=\"_ _4\"></span>estaan (kasstroom<span class=\"_ _4\"></span>genererende <span class=\"_ _9\"></span>eenheden). <span class=\"_ _9\"></span>In <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _3\"></span>plaa<span class=\"_ _4\"></span>ts <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>bijzonder <span class=\"_ _9\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies<span class=\"_ _4\"></span> toegewezen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de g<span class=\"_ _4\"></span>oodwill <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verb<span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>troomg<span class=\"_ _4\"></span>enererende <span class=\"_ _5\"></span>een<span class=\"_ _2\"></span>heid te <span class=\"_ _5\"></span>verminderen. <span class=\"_ _5\"></span>Vervolg<span class=\"_ _4\"></span>ens <span class=\"_ _5\"></span>zal <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>resterend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>bedrag <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>waardevermind<span class=\"_ _4\"></span>eringsv<span class=\"_ _4\"></span>erlies <span class=\"_ _5\"></span>pro <span class=\"_ _5\"></span>rata <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en toegewezen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>andere <span class=\"_ _9\"></span>activa <span class=\"_ _9\"></span>waar<span class=\"_ _4\"></span>voor <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>realis<span class=\"_ _4\"></span>eerbare <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>kon <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>berekend.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Een bijzonder <span class=\"_ _a\"></span>waardevermind<span class=\"_ _4\"></span>eringsverlies<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>opgenomen <span class=\"_ _a\"></span>voor <span class=\"_ _8\"> </span>goodwi<span class=\"_ _4\"></span>ll, <span class=\"_ _e\"> </span>kan <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>tegengebo<span class=\"_ _4\"></span>ekt <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de volgende <span class=\"_ _9\"></span>periode.<span class=\"_ _3b\"> </span>Wanneer <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>bijzon<span class=\"_ _4\"></span>der <span class=\"_ _9\"></span>waardevermi<span class=\"_ _4\"></span>nderingsverlies <span class=\"_ _9\"></span>later <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>tegengeboekt, <span class=\"_ _9\"></span>wordt voor ander<span class=\"_ _4\"></span>e activa dan<span class=\"_ _4\"></span> goodwill de<span class=\"_ _4\"></span> boekwaard<span class=\"_ _4\"></span>e van he<span class=\"_ _4\"></span>t actief (kass<span class=\"_ _4\"></span>troomgene<span class=\"_ _4\"></span>rerende eenheid<span class=\"_ _4\"></span>) verhoo<span class=\"_ _4\"></span>gd tot <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>herziene  schatting  van <span class=\"_ _6\"> </span>de  realiseerbare  waarde <span class=\"_ _b\"> </span>ervan, <span class=\"_ _b\"> </span>maar  wel <span class=\"_ _b\"> </span>zodanig <span class=\"_ _b\"> </span>dat <span class=\"_ _b\"> </span>de  verhoogde boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>hoger <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>boekwaarde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>bepaald <span class=\"_ _9\"></span>wanneer<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>voorgaande<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>jaren geen <span class=\"_ _19\"> </span>bijzonder <span class=\"_ _16\"> </span>waardeverm<span class=\"_ _4\"></span>inderingsverlies <span class=\"_ _16\"> </span>voor <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>actief <span class=\"_ _16\"> </span>(kasstroomgenererende <span class=\"_ _16\"> </span>eenheid) <span class=\"_ _19\"> </span>was opgenomen. <span class=\"_ _3\"></span>Een <span class=\"_ _a\"></span>tegenboe<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>bijzonder <span class=\"_ _3\"></span>waardevermindering<span class=\"_ _4\"></span>sverlies <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>rechtstreeks <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de resultatenr<span class=\"_ _4\"></span>ekening opgeno<span class=\"_ _4\"></span>men.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "L.<span class=\"ff9 ls1\"> <span class=\"_ _10\"> </span><span class=\"ff2\">BELASTINGEN O<span class=\"_ _4\"></span>P HET RESUL<span class=\"_ _4\"></span>TAAT </span></span>De kosten inz<span class=\"_ _4\"></span>ake belasting<span class=\"_ _4\"></span>en in de win<span class=\"_ _4\"></span>st- en verliesr<span class=\"_ _4\"></span>ekening om<span class=\"_ _4\"></span>vatten de vers<span class=\"_ _4\"></span>chuldigde belasting<span class=\"_ _4\"></span>. De <span class=\"_ _8\"> </span>verschuldigde <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>is <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>naar <span class=\"_ _8\"> </span>verwachting <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>betalen <span class=\"_ _8\"> </span>belasting <span class=\"_ _8\"> </span>over <span class=\"_ _8\"> </span>de  belas<span class=\"_ _4\"></span>tbare <span class=\"_ _8\"> </span>winst. <span class=\"_ _8\"> </span>De belastbare <span class=\"_ _e\"></span>winst <span class=\"_ _e\"> </span>verschilt <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>nettowinst <span class=\"_ _e\"> </span>zoals <span class=\"_ _8\"> </span>dez<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>weergegev<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resulta<span class=\"_ _4\"></span>tenrekening,<span class=\"_ _4\"></span> aangezien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>bepaalde <span class=\"_ _4\"></span>baten- <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>lastenpos<span class=\"_ _4\"></span>ten ui<span class=\"_ _4\"></span>tsluit <span class=\"_ _4\"></span>die bel<span class=\"_ _4\"></span>astbaar <span class=\"_ _4\"></span>of af<span class=\"_ _4\"></span>trekbaar <span class=\"_ _5\"></span>zijn in <span class=\"_ _4\"></span>andere <span class=\"_ _4\"></span>jaren <span class=\"_ _4\"></span>en bovendien posten uitsluit die <span class=\"_ _2\"></span>nooit belastbaar of <span class=\"_ _2\"></span>aftrekbaar zijn. De <span class=\"_ _2\"></span>belastingve<span class=\"_ _4\"></span>rplichtingen van de <span class=\"_ _2\"></span>Groep worden <span class=\"_ _a\"></span>berek<span class=\"_ _4\"></span>end <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastingtari<span class=\"_ _4\"></span>even <span class=\"_ _a\"></span>die <span class=\"_ _3\"></span>vastgesteld <span class=\"_ _3\"></span>werden <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>substanti<span class=\"_ _4\"></span>eel <span class=\"_ _a\"></span>vastgestel<span class=\"ls21\">d </span>werden op d<span class=\"_ _4\"></span>e balansdatum<span class=\"_ _4\"></span>. Uitgestelde <span class=\"_ _9\"></span>belasting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>belasting <span class=\"_ _3\"></span>waarvan <span class=\"_ _9\"></span>verwacht <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>betaalbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>invorderbaar <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op verschillen <span class=\"_ _5\"></span>tussen <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span>rekening <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>fiscale<span class=\"_ _4\"></span> basis die <span class=\"_ _2\"></span>gebruikt<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt bij de <span class=\"_ _2\"></span>berekening van <span class=\"_ _2\"></span>de belastbare winst, en wordt <span class=\"_ _2\"></span>geboekt aan de <span class=\"_ _2\"></span>hand van <span class=\"_ _2\"></span>de zgn. balansm<span class=\"_ _4\"></span>ethode.<span class=\"_ _3b\"> </span>Uitgestelde <span class=\"_ _2\"></span>belastingv<span class=\"_ _4\"></span>erplichting<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>algemeen <span class=\"_ _2\"></span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>alle <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>tijdelijke verschillen. <span class=\"_ _2\"></span>Uitgestelde <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>vorderingen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>mate <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>verwachten <span class=\"_ _9\"></span>valt dat <span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tbare <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>waartegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aftrekba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>tijdelijke verschillen <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden aangewend.<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>Dergelijke <span class=\"_ _6\"> </span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>passiva<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>nie<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>opgenomen <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>tijdelijke <span class=\"_ _6\"> </span>verschillen<span class=\"_ _4\"></span> voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>uit <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>(of <span class=\"_ _3\"></span>negatieve <span class=\"_ _3\"></span>goodwill) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>initi\u00eble <span class=\"_ _3\"></span>opname <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>passiva <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een transactie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>bedrijfscombi<span class=\"_ _4\"></span>natie <span class=\"_ _a\"></span>is <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>invloed <span class=\"_ _a\"></span>heeft <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastbare <span class=\"_ _3\"></span>winst <span class=\"_ _3\"></span>noch <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de boekhoudkundi<span class=\"_ _4\"></span>ge winst.<span class=\"_ _4\"></span> Uitgestelde <span class=\"_ _1f\"> </span>belastingv<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1b\"> </span>belastbare <span class=\"_ _1f\"> </span>tijdelijke <span class=\"_ _1b\"> </span>verschillen <span class=\"_ _1f\"> </span>die voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>investering<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dochterondern<span class=\"_ _4\"></span>emingen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>onderne<span class=\"_ _4\"></span>mingen, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>belangen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in joint <span class=\"_ _4\"></span>ventures, <span class=\"_ _4\"></span>behalve <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>staat <span class=\"_ _4\"></span>is de <span class=\"_ _4\"></span>omm<span class=\"_ _4\"></span>ekeer va<span class=\"_ _4\"></span>n het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>controle<span class=\"_ _4\"></span>ren en het waarsch<span class=\"_ _4\"></span>ijnlijk is da<span class=\"_ _4\"></span>t het tijdelijke <span class=\"_ _4\"></span>verschil in de n<span class=\"_ _4\"></span>abije to<span class=\"_ _4\"></span>ekomst niet zal <span class=\"_ _4\"></span>worden afg<span class=\"_ _4\"></span>ewikkeld. Uitgestelde <span class=\"_ _2\"></span>belasting wordt <span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span>ekend t<span class=\"_ _2\"></span>egen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>tarieven <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>verwacht <span class=\"_ _2\"></span>worden van <span class=\"_ _9\"></span>toepassing <span class=\"_ _2\"></span>te zijn <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>periode <span class=\"_ _3\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>geregeld <span class=\"_ _3\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>gerealisee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>wordt. <span class=\"_ _3\"></span>Uitgestelde<span class=\"_ _4\"></span> belasting <span class=\"_ _5\"></span>wordt <span class=\"_ _5\"></span>gedebiteerd <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>gecr<span class=\"_ _4\"></span>editeerd <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verliesr<span class=\"_ _4\"></span>ekening, <span class=\"_ _5\"></span>behalve <span class=\"_ _5\"></span>wanneer <span class=\"_ _5\"></span>ze <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking heeft op posten die rechtstreeks ged<span class=\"_ _4\"></span>ebiteerd of gecredit<span class=\"_ _4\"></span>eerd worden in niet<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerd resultaat. In dat geval wordt<span class=\"_ _4\"></span> de uitgesteld<span class=\"_ _4\"></span>e belasting e<span class=\"_ _4\"></span>veneens opgeno<span class=\"_ _4\"></span>men in nie<span class=\"_ _4\"></span>t-<span class=\"_ _2\"></span>gerealis<span class=\"_ _4\"></span>eerd result<span class=\"_ _4\"></span>aat. Uitgestelde <span class=\"_ _6\"> </span>belasting<span class=\"_ _4\"></span>vorder<span class=\"_ _4\"></span>ingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>-verplichtingen <span class=\"_ _b\"> </span>worden <span class=\"_ _7\"> </span>gecompens<span class=\"_ _4\"></span>eerd <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _7\"> </span>ze <span class=\"_ _6\"> </span>betrekking<span class=\"_ _4\"></span> hebben op belasting die <span class=\"_ _2\"></span>geheven wordt door dezelfde belastingove<span class=\"_ _4\"></span>rheid en <span class=\"_ _2\"></span>de Groep van <span class=\"_ _2\"></span>plan is <span class=\"_ _2\"></span>om haar belastingvo<span class=\"_ _4\"></span>rderingen en<span class=\"_ _4\"></span> -verplichtingen<span class=\"_ _4\"></span> op een ne<span class=\"_ _4\"></span>ttobasis te regel<span class=\"_ _4\"></span>en. De <span class=\"_ _2\"></span>Groep ontvangt ook <span class=\"_ _2\"></span>bela<span class=\"_ _4\"></span>stingkredieten voor O&amp;O-uitgaven. Deze <span class=\"_ _2\"></span>O&amp;O-ui<span class=\"_ _4\"></span>tgaven worden <span class=\"_ _2\"></span>onder IFRS in de <span class=\"_ _2\"></span>winst- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>verliesrekening <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>post <span class=\"_ _2\"></span>\u201cOnderzoeks</span>- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkelingsko<span class=\"_ _4\"></span>sten\u201d, <span class=\"_ _9\"></span>aangezien <span class=\"_ _2\"></span>de </span>uitgaven <span class=\"_ _2\"></span>niet voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vereisten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geactiveerd. Het <span class=\"_ _2\"></span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>niet onderworpen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>aan  niet <span class=\"_ _b\"> </span>vervulde  voorwaarden.  Indien  er <span class=\"_ _b\"> </span>onvoldoende  belastingen  zijn <span class=\"_ _b\"> </span>waarmee  het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>worden  verrekend, <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>krediet  gedurende <span class=\"_ _b\"> </span>5 <span class=\"_ _b\"> </span>opeenvol<span class=\"_ _4\"></span>gende <span class=\"_ _b\"> </span>belasting<span class=\"_ _4\"></span>jaren worden <span class=\"_ _5\"></span>overgedragen. <span class=\"_ _5\"></span>Het b<span class=\"_ _4\"></span>elastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>langlop<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>gede<span class=\"_ _4\"></span>elte <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>rubriek \u201cBelastingen <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>lang<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>termijn\u201d <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kortlopen<span class=\"_ _4\"></span>de <span class=\"_ _8\"> </span>gedeel<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>rubriek <span class=\"_ _8\"> </span>\u201cBelasting<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>korte termijn\u201d <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>econsolideerde<span class=\"_ _4\"></span> balans.<span class=\"_ _4\"></span> Op h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>einde va<span class=\"_ _4\"></span>n 5 <span class=\"_ _4\"></span>opeenvolg<span class=\"_ _4\"></span>end<span class=\"ff2\">e bo<span class=\"_ _4\"></span>ekjaren <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het s<span class=\"_ _4\"></span>aldo <span class=\"_ _4\"></span>van </span>het <span class=\"_ _f\"> </span>ongebruik<span class=\"_ _4\"></span>te <span class=\"_ _f\"> </span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>contanten <span class=\"_ _7\"> </span>ontvangen <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>overheid.<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>inkomsten <span class=\"_ _7\"> </span>uit <span class=\"_ _f\"> </span>die belastingkredi<span class=\"_ _4\"></span>eten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1f\"> </span>in <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>post <span class=\"_ _1b\"> </span>\u201cOverige <span class=\"_ _1f\"> </span>bedrijfsopbrengs<span class=\"_ _4\"></span>ten\u201d <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>winst<span class=\"ff2\">-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span></span>verliesrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "L.<span class=\"ff9 ls1\"> <span class=\"_ _10\"> </span><span class=\"ff2\">BELASTINGEN O<span class=\"_ _4\"></span>P HET RESUL<span class=\"_ _4\"></span>TAAT </span></span>Uitgestelde <span class=\"_ _9\"></span>belasting <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>belasting <span class=\"_ _3\"></span>waarvan <span class=\"_ _9\"></span>verwacht <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>betaalbaa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>invorderbaar <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op verschillen <span class=\"_ _5\"></span>tussen <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>boekw<span class=\"_ _4\"></span>aarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>passiva <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>jaar<span class=\"_ _4\"></span>rekening <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>overeenkoms<span class=\"_ _4\"></span>tige <span class=\"_ _4\"></span>fiscale<span class=\"_ _4\"></span> basis die <span class=\"_ _2\"></span>gebruikt<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wordt bij de <span class=\"_ _2\"></span>berekening van <span class=\"_ _2\"></span>de belastbare winst, en wordt <span class=\"_ _2\"></span>geboekt aan de <span class=\"_ _2\"></span>hand van <span class=\"_ _2\"></span>de zgn. balansm<span class=\"_ _4\"></span>ethode.<span class=\"_ _3b\"> </span> Uitgestelde <span class=\"_ _2\"></span>belastingv<span class=\"_ _4\"></span>erplichting<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>algemeen <span class=\"_ _2\"></span>opgenom<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>alle <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>tijdelijke verschillen. <span class=\"_ _2\"></span>Uitgestelde <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>vorderingen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>mate <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>verwachten <span class=\"_ _9\"></span>valt dat <span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tbare <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>waartegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aftrekba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>tijdelijke verschillen <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden aangewend.<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>Dergelijke <span class=\"_ _6\"> </span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>passiva<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>nie<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>opgenomen <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>tijdelijke <span class=\"_ _6\"> </span>verschillen<span class=\"_ _4\"></span> voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>uit <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>(of <span class=\"_ _3\"></span>negatieve <span class=\"_ _3\"></span>goodwill) <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>initi\u00eble <span class=\"_ _3\"></span>opname <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>passiva <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>een transactie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>bedrijfscombi<span class=\"_ _4\"></span>natie <span class=\"_ _a\"></span>is <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>invloed <span class=\"_ _a\"></span>heeft <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>belastbare <span class=\"_ _3\"></span>winst <span class=\"_ _3\"></span>noch <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de boekhoudkundi<span class=\"_ _4\"></span>ge winst.<span class=\"_ _4\"></span> Uitgestelde <span class=\"_ _1f\"> </span>belastingv<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1b\"> </span>belastbare <span class=\"_ _1f\"> </span>tijdelijke <span class=\"_ _1b\"> </span>verschillen <span class=\"_ _1f\"> </span>die voortvloeien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>investering<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dochterondern<span class=\"_ _4\"></span>emingen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verbond<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>onderne<span class=\"_ _4\"></span>mingen, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>belangen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in joint <span class=\"_ _4\"></span>ventures, <span class=\"_ _4\"></span>behalve <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>staat <span class=\"_ _4\"></span>is de <span class=\"_ _4\"></span>omm<span class=\"_ _4\"></span>ekeer va<span class=\"_ _4\"></span>n het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _4\"></span>verschil <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>controle<span class=\"_ _4\"></span>ren en het waarsch<span class=\"_ _4\"></span>ijnlijk is da<span class=\"_ _4\"></span>t het tijdelijke <span class=\"_ _4\"></span>verschil in de n<span class=\"_ _4\"></span>abije to<span class=\"_ _4\"></span>ekomst niet zal <span class=\"_ _4\"></span>worden afg<span class=\"_ _4\"></span>ewikkeld. Uitgestelde <span class=\"_ _2\"></span>belasting wordt <span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span>ekend t<span class=\"_ _2\"></span>egen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>belasting<span class=\"_ _4\"></span>tarieven <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>verwacht <span class=\"_ _2\"></span>worden van <span class=\"_ _9\"></span>toepassing <span class=\"_ _2\"></span>te zijn <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>periode <span class=\"_ _3\"></span>wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>geregeld <span class=\"_ _3\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>actief <span class=\"_ _3\"></span>gerealisee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>wordt. <span class=\"_ _3\"></span>Uitgestelde<span class=\"_ _4\"></span> belasting <span class=\"_ _5\"></span>wordt <span class=\"_ _5\"></span>gedebiteerd <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>gecr<span class=\"_ _4\"></span>editeerd <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verliesr<span class=\"_ _4\"></span>ekening, <span class=\"_ _5\"></span>behalve <span class=\"_ _5\"></span>wanneer <span class=\"_ _5\"></span>ze <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking heeft op posten die rechtstreeks ged<span class=\"_ _4\"></span>ebiteerd of gecredit<span class=\"_ _4\"></span>eerd worden in niet<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerd resultaat. In dat geval wordt<span class=\"_ _4\"></span> de uitgesteld<span class=\"_ _4\"></span>e belasting e<span class=\"_ _4\"></span>veneens opgeno<span class=\"_ _4\"></span>men in nie<span class=\"_ _4\"></span>t-<span class=\"_ _2\"></span>gerealis<span class=\"_ _4\"></span>eerd result<span class=\"_ _4\"></span>aat. Uitgestelde <span class=\"_ _6\"> </span>belasting<span class=\"_ _4\"></span>vorder<span class=\"_ _4\"></span>ingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>-verplichtingen <span class=\"_ _b\"> </span>worden <span class=\"_ _7\"> </span>gecompens<span class=\"_ _4\"></span>eerd <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _7\"> </span>ze <span class=\"_ _6\"> </span>betrekking<span class=\"_ _4\"></span> hebben op belasting die <span class=\"_ _2\"></span>geheven wordt door dezelfde belastingove<span class=\"_ _4\"></span>rheid en <span class=\"_ _2\"></span>de Groep van <span class=\"_ _2\"></span>plan is <span class=\"_ _2\"></span>om haar belastingvo<span class=\"_ _4\"></span>rderingen en<span class=\"_ _4\"></span> -verplichtingen<span class=\"_ _4\"></span> op een ne<span class=\"_ _4\"></span>ttobasis te regel<span class=\"_ _4\"></span>en. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "De <span class=\"_ _2\"></span>Groep ontvangt ook <span class=\"_ _2\"></span>bela<span class=\"_ _4\"></span>stingkredieten voor O&amp;O-uitgaven. Deze <span class=\"_ _2\"></span>O&amp;O-ui<span class=\"_ _4\"></span>tgaven worden <span class=\"_ _2\"></span>onder IFRS in de <span class=\"_ _2\"></span>winst- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>verliesrekening <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>post <span class=\"_ _2\"></span>\u201cOnderzoeks</span>- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkelingsko<span class=\"_ _4\"></span>sten\u201d, <span class=\"_ _9\"></span>aangezien <span class=\"_ _2\"></span>de </span>uitgaven <span class=\"_ _2\"></span>niet voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vereisten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38 <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geactiveerd. Het <span class=\"_ _2\"></span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>niet onderworpen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>aan  niet <span class=\"_ _b\"> </span>vervulde  voorwaarden.  Indien  er <span class=\"_ _b\"> </span>onvoldoende  belastingen  zijn <span class=\"_ _b\"> </span>waarmee  het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>worden  verrekend, <span class=\"_ _b\"> </span>kan <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>krediet  gedurende <span class=\"_ _b\"> </span>5 <span class=\"_ _b\"> </span>opeenvol<span class=\"_ _4\"></span>gende <span class=\"_ _b\"> </span>belasting<span class=\"_ _4\"></span>jaren worden <span class=\"_ _5\"></span>overgedragen. <span class=\"_ _5\"></span>Het b<span class=\"_ _4\"></span>elastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>langlop<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>gede<span class=\"_ _4\"></span>elte <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>rubriek \u201cBelastingen <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>lang<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>termijn\u201d <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kortlopen<span class=\"_ _4\"></span>de <span class=\"_ _8\"> </span>gedeel<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>rubriek <span class=\"_ _8\"> </span>\u201cBelasting<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>korte termijn\u201d <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>econsolideerde<span class=\"_ _4\"></span> balans.<span class=\"_ _4\"></span> Op h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>einde va<span class=\"_ _4\"></span>n 5 <span class=\"_ _4\"></span>opeenvolg<span class=\"_ _4\"></span>end<span class=\"ff2\">e bo<span class=\"_ _4\"></span>ekjaren <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>het s<span class=\"_ _4\"></span>aldo <span class=\"_ _4\"></span>van </span>het <span class=\"_ _f\"> </span>ongebruik<span class=\"_ _4\"></span>te <span class=\"_ _f\"> </span>belastingkredie<span class=\"_ _4\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>contanten <span class=\"_ _7\"> </span>ontvangen <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>overheid.<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>De <span class=\"_ _f\"> </span>inkomsten <span class=\"_ _7\"> </span>uit <span class=\"_ _f\"> </span>die belastingkredi<span class=\"_ _4\"></span>eten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1f\"> </span>in <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>post <span class=\"_ _1b\"> </span>\u201cOverige <span class=\"_ _1f\"> </span>bedrijfsopbrengs<span class=\"_ _4\"></span>ten\u201d <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>winst<span class=\"ff2\">-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span></span>verliesrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "M.<span class=\"ff9 ls1\"> <span class=\"_ _7\"> </span><span class=\"ff2\">PERSONEELSBELO<span class=\"_ _4\"></span>NINGEN </span></span>Personeelsvergo<span class=\"_ _4\"></span>edingen op <span class=\"_ _4\"></span>korte termijn Verplichting<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>betr<span class=\"_ _4\"></span>effende <span class=\"_ _3\"></span>lonen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>salariss<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>verwach<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>afgewikkeld<span class=\"_ _4\"></span> binnen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>twaalf <span class=\"_ _a\"></span>maanden <span class=\"_ _a\"></span>na <span class=\"_ _a\"></span>afloop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gerelateerde <span class=\"_ _a\"></span>diensten<span class=\"_ _4\"></span> verleenden, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>geboekt <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>einde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verslag<span class=\"_ _4\"></span>periode <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> worden <span class=\"_ _4\"></span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bedragen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hting <span class=\"_ _4\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afwikkeling <span class=\"_ _5\"></span>van de <span class=\"_ _14\"> </span>verplich<span class=\"_ _4\"></span>tingen. <span class=\"_ _15\"> </span>Deze <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _15\"> </span>de <span class=\"_ _14\"> </span>balans <span class=\"_ _15\"> </span>gepresentee<span class=\"_ _4\"></span>rd <span class=\"_ _15\"> </span>als <span class=\"_ _14\"> </span>kortlopend<span class=\"_ _4\"></span>e personeels<span class=\"_ _4\"></span>verplichtinge<span class=\"ls12\">n.<span class=\"_ _3b\"> </span></span>Pensioenuitkeri<span class=\"_ _4\"></span>ngen Met ing<span class=\"_ _4\"></span>ang van<span class=\"_ _4\"></span> 1 jul<span class=\"_ _4\"></span>i 2<span class=\"_ _4\"></span>009 h<span class=\"_ _4\"></span>eeft de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezegde <span class=\"_ _4\"></span>pensioen<span class=\"_ _4\"></span>regeling <span class=\"_ _4\"></span>(defined <span class=\"_ _4\"></span>benefit) <span class=\"_ _4\"></span>omgeze<span class=\"_ _4\"></span>t naar<span class=\"_ _4\"></span> een <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>toegezegde <span class=\"_ _2\"></span>bijdrager<span class=\"_ _4\"></span>egeling <span class=\"_ _2\"></span>(defined <span class=\"_ _2\"></span>contribu<span class=\"_ _4\"></span>tion). <span class=\"_ _9\"></span>De t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>30 <span class=\"_ _9\"></span>juni <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>opgebouwde<span class=\"_ _4\"></span> rechten <span class=\"_ _6\"> </span>blijven <span class=\"_ _b\"> </span>evenwel <span class=\"_ _6\"> </span>behouden. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>Groep <span class=\"_ _6\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>om<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>deze <span class=\"_ _6\"> </span>reden <span class=\"_ _6\"> </span>twee <span class=\"_ _6\"> </span>pensioenpl<span class=\"_ _4\"></span>annen: <span class=\"_ _6\"> </span>(i) <span class=\"_ _6\"> </span>de oorspronkelijk<span class=\"_ _4\"></span> toege<span class=\"_ _4\"></span>zegde p<span class=\"_ _4\"></span>ensioenreg<span class=\"_ _4\"></span>eling <span class=\"_ _4\"></span>en (ii)<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>pensioenreg<span class=\"_ _4\"></span>eling di<span class=\"_ _4\"></span>e qua<span class=\"_ _4\"></span> stru<span class=\"_ _4\"></span>ctuur e<span class=\"_ _4\"></span>en to<span class=\"_ _4\"></span>egezegd<span class=\"_ _4\"></span>e bijdrageregeling<span class=\"_ _4\"></span> is.<span class=\"_ _3b\"> </span>Voor beide r<span class=\"_ _4\"></span>egelingen word<span class=\"_ _4\"></span>en de activa aan<span class=\"_ _4\"></span>gehouden in<span class=\"_ _4\"></span> afzonderlijke<span class=\"_ _4\"></span> in trus<span class=\"_ _4\"></span>t ondergebrach<span class=\"_ _4\"></span>te fondsen. In <span class=\"_ _4\"></span>overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Belgische <span class=\"_ _4\"></span>wetgeving<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oepassing<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>tweed<span class=\"_ _4\"></span>e pijler <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gegarandeerd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>imumrendemen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>zogenaamde <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>-Vandenbroucke<span class=\"_ _4\"></span>), <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>alle<span class=\"_ _4\"></span> Belgische <span class=\"_ _16\"> </span>pensioenplannen<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gestructureerd <span class=\"_ _16\"> </span>zijn <span class=\"_ _19\"> </span>als <span class=\"_ _19\"> </span>toegezegde <span class=\"_ _19\"> </span>bijdragere<span class=\"_ _4\"></span>gelingen <span class=\"_ _16\"> </span>onder <span class=\"_ _1f\"> </span>IFRS beschouwd als<span class=\"_ _4\"></span> feitelijke toe<span class=\"_ _4\"></span>gezegde bijdrag<span class=\"_ _4\"></span>eregelingen <span class=\"_ _4\"></span>en worden d<span class=\"_ _4\"></span>eze bijgevolg<span class=\"_ _4\"></span> als zodanig gebo<span class=\"_ _4\"></span>ekt. Door <span class=\"_ _4\"></span>dit <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>egarandeerde <span class=\"_ _5\"></span>minimumrend<span class=\"_ _4\"></span>ement <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>werkge<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>geconfron<span class=\"_ _4\"></span>teerd <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _4\"></span>risico<span class=\"_ _4\"></span> aangezien verde<span class=\"_ _4\"></span>re bijdragen kunnen word<span class=\"_ _4\"></span>en verlangd indien het rend<span class=\"_ _4\"></span>ement op de activa niet volstaat om de minimumui<span class=\"_ _4\"></span>tkeringen <span class=\"_ _4\"></span>te betalen.<span class=\"_ _4\"></span> De <span class=\"_ _8\"> </span>verbintenissen <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Groep  ond<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>de  to<span class=\"_ _4\"></span>egezegde <span class=\"_ _8\"> </span>pensioenr<span class=\"_ _4\"></span>egelingen, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>hieraan <span class=\"_ _8\"> </span>verbonden kosten, <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _a\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>\u2018projec<span class=\"_ _4\"></span>ted <span class=\"_ _a\"></span>unit <span class=\"_ _a\"></span>credit\u2019<span class=\"ff2\">-methode, <span class=\"_ _3\"></span>waarbij <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>elke <span class=\"_ _a\"></span>balansdatum<span class=\"_ _4\"></span> </span>actuari\u00eble <span class=\"_ _2\"></span>waardering<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>uitge<span class=\"_ _4\"></span>voerd <span class=\"_ _9\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bevoegd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>actuaris. <span class=\"_ _9\"></span>Pensioenk<span class=\"_ _4\"></span>osten <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>verstreken<span class=\"_ _4\"></span> diensttijd <span class=\"_ _a\"></span>worden <span class=\"_ _a\"></span>onmiddel<span class=\"_ _4\"></span>lijk <span class=\"_ _a\"></span>opgenomen <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>mate <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>voordelen <span class=\"_ _a\"></span>reeds <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>toegekend. <span class=\"_ _a\"></span>Zo <span class=\"_ _e\"> </span>niet<span class=\"_ _4\"></span> worden <span class=\"_ _e\"></span>deze <span class=\"_ _e\"> </span>afgeschr<span class=\"_ _4\"></span>even <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>lineaire <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>gemiddelde <span class=\"_ _a\"></span>periode <span class=\"_ _e\"> </span>totdat <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden verworven. <span class=\"_ _3\"></span>Waa<span class=\"_ _4\"></span>rdeaanpassi<span class=\"_ _4\"></span>ngen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>netto-verplicht<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>hoofde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>toegezegde <span class=\"_ _3\"></span>pensio<span class=\"_ _4\"></span>enrechten worden rech<span class=\"_ _4\"></span>tstreeks in h<span class=\"_ _4\"></span>et eigen vermo<span class=\"_ _4\"></span>gen verwe<span class=\"_ _4\"></span>rkt. De <span class=\"_ _9\"></span>pensioenverplic<span class=\"_ _4\"></span>hting <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>opgenomen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>balans<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>vertegenwoordigt <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>huidig<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de toegezegde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pensioenverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>zoals <span class=\"_ _2\"></span>deze <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>aang<span class=\"_ _4\"></span>epast <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>niet-opgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>actuari\u00eble <span class=\"_ _2\"></span>winsten <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> verliezen <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>niet-opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>pensioenko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>erstreken <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>tijd, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>zoals <span class=\"_ _3\"></span>deze<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>vermind<span class=\"_ _4\"></span>erd met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de fondsbeleggingen.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Elk <span class=\"_ _2\"></span>actief dat <span class=\"_ _2\"></span>resulteert uit <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>berekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>beperkt tot het <span class=\"_ _2\"></span>nettototaal van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>niet-o<span class=\"_ _4\"></span>pgenomen actuari\u00eble <span class=\"_ _2\"></span>verliezen en <span class=\"_ _2\"></span>pensioenkosten van <span class=\"_ _2\"></span>verstreken diensttijd, vermeerde<span class=\"_ _4\"></span>rd me<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e huidig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van de <span class=\"_ _5\"></span>toekomstig <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>re t<span class=\"_ _4\"></span>erugbetalingen <span class=\"_ _5\"></span>en verminde<span class=\"_ _4\"></span>ringen <span class=\"_ _4\"></span>in toekomstig<span class=\"_ _4\"></span>e bijdragen aan<span class=\"_ _4\"></span> het fonds<span class=\"_ _4\"></span>. Er werden ge<span class=\"_ _4\"></span>en overig<span class=\"_ _4\"></span>e vergoeding<span class=\"_ _4\"></span>en op lange of ko<span class=\"_ _4\"></span>rte termijn <span class=\"_ _4\"></span>toegekend aan d<span class=\"_ _4\"></span>e werknem<span class=\"_ _4\"></span>ers. Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "M.<span class=\"ff9 ls1\"> <span class=\"_ _7\"> </span><span class=\"ff2\">PERSONEELSBELO<span class=\"_ _4\"></span>NINGEN </span></span>Personeelsvergo<span class=\"_ _4\"></span>edingen op <span class=\"_ _4\"></span>korte termijn Verplichting<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>betr<span class=\"_ _4\"></span>effende <span class=\"_ _3\"></span>lonen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>salariss<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>verwach<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>afgewikkeld<span class=\"_ _4\"></span> binnen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>twaalf <span class=\"_ _a\"></span>maanden <span class=\"_ _a\"></span>na <span class=\"_ _a\"></span>afloop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>periode <span class=\"_ _a\"></span>waarin <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gerelateerde <span class=\"_ _a\"></span>diensten<span class=\"_ _4\"></span> verleenden, <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>geboekt <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>werkneme<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>einde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verslag<span class=\"_ _4\"></span>periode <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> worden <span class=\"_ _4\"></span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bedragen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>naar <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hting <span class=\"_ _4\"></span>zullen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>betaald <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>afwikkeling <span class=\"_ _5\"></span>van de <span class=\"_ _14\"> </span>verplich<span class=\"_ _4\"></span>tingen. <span class=\"_ _15\"> </span>Deze <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>op <span class=\"_ _15\"> </span>de <span class=\"_ _14\"> </span>balans <span class=\"_ _15\"> </span>gepresentee<span class=\"_ _4\"></span>rd <span class=\"_ _15\"> </span>als <span class=\"_ _14\"> </span>kortlopend<span class=\"_ _4\"></span>e personeels<span class=\"_ _4\"></span>verplichtinge<span class=\"ls12\">n.<span class=\"_ _3b\"> </span></span> Pensioenuitkeri<span class=\"_ _4\"></span>ngen Met ing<span class=\"_ _4\"></span>ang van<span class=\"_ _4\"></span> 1 jul<span class=\"_ _4\"></span>i 2<span class=\"_ _4\"></span>009 h<span class=\"_ _4\"></span>eeft de <span class=\"_ _4\"></span>Groep <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezegde <span class=\"_ _4\"></span>pensioen<span class=\"_ _4\"></span>regeling <span class=\"_ _4\"></span>(defined <span class=\"_ _4\"></span>benefit) <span class=\"_ _4\"></span>omgeze<span class=\"_ _4\"></span>t naar<span class=\"_ _4\"></span> een <span class=\"_ _2\"></span>nieuwe <span class=\"_ _2\"></span>toegezegde <span class=\"_ _2\"></span>bijdrager<span class=\"_ _4\"></span>egeling <span class=\"_ _2\"></span>(defined <span class=\"_ _2\"></span>contribu<span class=\"_ _4\"></span>tion). <span class=\"_ _9\"></span>De t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>30 <span class=\"_ _9\"></span>juni <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>opgebouwde<span class=\"_ _4\"></span> rechten <span class=\"_ _6\"> </span>blijven <span class=\"_ _b\"> </span>evenwel <span class=\"_ _6\"> </span>behouden. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>Groep <span class=\"_ _6\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>om<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>deze <span class=\"_ _6\"> </span>reden <span class=\"_ _6\"> </span>twee <span class=\"_ _6\"> </span>pensioenpl<span class=\"_ _4\"></span>annen: <span class=\"_ _6\"> </span>(i) <span class=\"_ _6\"> </span>de oorspronkelijk<span class=\"_ _4\"></span> toege<span class=\"_ _4\"></span>zegde p<span class=\"_ _4\"></span>ensioenreg<span class=\"_ _4\"></span>eling <span class=\"_ _4\"></span>en (ii)<span class=\"_ _4\"></span> een <span class=\"_ _4\"></span>pensioenreg<span class=\"_ _4\"></span>eling di<span class=\"_ _4\"></span>e qua<span class=\"_ _4\"></span> stru<span class=\"_ _4\"></span>ctuur e<span class=\"_ _4\"></span>en to<span class=\"_ _4\"></span>egezegd<span class=\"_ _4\"></span>e bijdrageregeling<span class=\"_ _4\"></span> is.<span class=\"_ _3b\"> </span>Voor beide r<span class=\"_ _4\"></span>egelingen word<span class=\"_ _4\"></span>en de activa aan<span class=\"_ _4\"></span>gehouden in<span class=\"_ _4\"></span> afzonderlijke<span class=\"_ _4\"></span> in trus<span class=\"_ _4\"></span>t ondergebrach<span class=\"_ _4\"></span>te fondsen. In <span class=\"_ _4\"></span>overeenstemm<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Belgische <span class=\"_ _4\"></span>wetgeving<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oepassing<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>tweed<span class=\"_ _4\"></span>e pijler <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gegarandeerd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>imumrendemen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>zogenaamde <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>-Vandenbroucke<span class=\"_ _4\"></span>), <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>alle<span class=\"_ _4\"></span> Belgische <span class=\"_ _16\"> </span>pensioenplannen<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gestructureerd <span class=\"_ _16\"> </span>zijn <span class=\"_ _19\"> </span>als <span class=\"_ _19\"> </span>toegezegde <span class=\"_ _19\"> </span>bijdragere<span class=\"_ _4\"></span>gelingen <span class=\"_ _16\"> </span>onder <span class=\"_ _1f\"> </span>IFRS beschouwd als<span class=\"_ _4\"></span> feitelijke toe<span class=\"_ _4\"></span>gezegde bijdrag<span class=\"_ _4\"></span>eregelingen <span class=\"_ _4\"></span>en worden d<span class=\"_ _4\"></span>eze bijgevolg<span class=\"_ _4\"></span> als zodanig gebo<span class=\"_ _4\"></span>ekt. Door <span class=\"_ _4\"></span>dit <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>egarandeerde <span class=\"_ _5\"></span>minimumrend<span class=\"_ _4\"></span>ement <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>werkge<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>geconfron<span class=\"_ _4\"></span>teerd <span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel <span class=\"_ _4\"></span>risico<span class=\"_ _4\"></span> aangezien verde<span class=\"_ _4\"></span>re bijdragen kunnen word<span class=\"_ _4\"></span>en verlangd indien het rend<span class=\"_ _4\"></span>ement op de activa niet volstaat om de minimumui<span class=\"_ _4\"></span>tkeringen <span class=\"_ _4\"></span>te betalen.<span class=\"_ _4\"></span> De <span class=\"_ _8\"> </span>verbintenissen <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Groep  ond<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>de  to<span class=\"_ _4\"></span>egezegde <span class=\"_ _8\"> </span>pensioenr<span class=\"_ _4\"></span>egelingen, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>hieraan <span class=\"_ _8\"> </span>verbonden kosten, <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _a\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>\u2018projec<span class=\"_ _4\"></span>ted <span class=\"_ _a\"></span>unit <span class=\"_ _a\"></span>credit\u2019<span class=\"ff2\">-methode, <span class=\"_ _3\"></span>waarbij <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>elke <span class=\"_ _a\"></span>balansdatum<span class=\"_ _4\"></span> </span>actuari\u00eble <span class=\"_ _2\"></span>waardering<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>uitge<span class=\"_ _4\"></span>voerd <span class=\"_ _9\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bevoegd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>actuaris. <span class=\"_ _9\"></span>Pensioenk<span class=\"_ _4\"></span>osten <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>verstreken<span class=\"_ _4\"></span> diensttijd <span class=\"_ _a\"></span>worden <span class=\"_ _a\"></span>onmiddel<span class=\"_ _4\"></span>lijk <span class=\"_ _a\"></span>opgenomen <span class=\"_ _a\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>mate <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>voordelen <span class=\"_ _a\"></span>reeds <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>toegekend. <span class=\"_ _a\"></span>Zo <span class=\"_ _e\"> </span>niet<span class=\"_ _4\"></span> worden <span class=\"_ _e\"></span>deze <span class=\"_ _e\"> </span>afgeschr<span class=\"_ _4\"></span>even <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>lineaire <span class=\"_ _e\"> </span>basis <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>gemiddelde <span class=\"_ _a\"></span>periode <span class=\"_ _e\"> </span>totdat <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>worden verworven. <span class=\"_ _3\"></span>Waa<span class=\"_ _4\"></span>rdeaanpassi<span class=\"_ _4\"></span>ngen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>netto-verplicht<span class=\"_ _4\"></span>ing <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>hoofde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>toegezegde <span class=\"_ _3\"></span>pensio<span class=\"_ _4\"></span>enrechten worden rech<span class=\"_ _4\"></span>tstreeks in h<span class=\"_ _4\"></span>et eigen vermo<span class=\"_ _4\"></span>gen verwe<span class=\"_ _4\"></span>rkt. De <span class=\"_ _9\"></span>pensioenverplic<span class=\"_ _4\"></span>hting <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>opgenomen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>balans<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>vertegenwoordigt <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>huidig<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de toegezegde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pensioenverpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>zoals <span class=\"_ _2\"></span>deze <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>aang<span class=\"_ _4\"></span>epast <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>niet-opgenom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>actuari\u00eble <span class=\"_ _2\"></span>winsten <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> verliezen <span class=\"_ _9\"></span>en <span class=\"_ _a\"></span>niet-opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>pensioenko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>erstreken <span class=\"_ _3\"></span>dienst<span class=\"_ _4\"></span>tijd, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>zoals <span class=\"_ _3\"></span>deze<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>vermind<span class=\"_ _4\"></span>erd met <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de fondsbeleggingen.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Elk <span class=\"_ _2\"></span>actief dat <span class=\"_ _2\"></span>resulteert uit <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>berekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>beperkt tot het <span class=\"_ _2\"></span>nettototaal van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>niet-o<span class=\"_ _4\"></span>pgenomen actuari\u00eble <span class=\"_ _2\"></span>verliezen en <span class=\"_ _2\"></span>pensioenkosten van <span class=\"_ _2\"></span>verstreken diensttijd, vermeerde<span class=\"_ _4\"></span>rd me<span class=\"_ _4\"></span>t d<span class=\"_ _4\"></span>e huidig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>van de <span class=\"_ _5\"></span>toekomstig <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>re t<span class=\"_ _4\"></span>erugbetalingen <span class=\"_ _5\"></span>en verminde<span class=\"_ _4\"></span>ringen <span class=\"_ _4\"></span>in toekomstig<span class=\"_ _4\"></span>e bijdragen aan<span class=\"_ _4\"></span> het fonds<span class=\"_ _4\"></span>. Er werden ge<span class=\"_ _4\"></span>en overig<span class=\"_ _4\"></span>e vergoeding<span class=\"_ _4\"></span>en op lange of ko<span class=\"_ _4\"></span>rte termijn <span class=\"_ _4\"></span>toegekend aan d<span class=\"_ _4\"></span>e werknem<span class=\"_ _4\"></span>ers. Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingen De <span class=\"_ _21\"> </span>G<span class=\"_ _2\"></span>roep <span class=\"_ _21\"> </span>maakt <span class=\"_ _24\"> </span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _24\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>in <span class=\"_ _21\"> </span>eigen <span class=\"_ _24\"> </span>vermo<span class=\"_ _4\"></span>gen <span class=\"_ _24\"> </span>afge<span class=\"_ _4\"></span>wikkelde, <span class=\"_ _21\"> </span>op <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span>delen <span class=\"_ _24\"> </span>gebas<span class=\"_ _4\"></span>eerde<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>splannen o<span class=\"_ _4\"></span>p basi<span class=\"_ _4\"></span>s waarvan <span class=\"_ _4\"></span>ze ins<span class=\"_ _4\"></span>chrijvings<span class=\"_ _4\"></span>rechten (di<span class=\"_ _4\"></span>e de ho<span class=\"_ _4\"></span>uder h<span class=\"_ _4\"></span>et rech<span class=\"_ _4\"></span>t geven <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te tekenen<span class=\"_ _4\"></span> op <span class=\"_ _a\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _e\"></span>specifiek <span class=\"_ _a\"></span>aantal <span class=\"_ _e\"> </span>aandelen <span class=\"_ _a\"></span>overeenkomstig <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aandelenoptieplan<span class=\"ff4\">, <span class=\"_ _e\"> </span>hierna <span class=\"_ _a\"></span>\u201cinschrijvingsrech<span class=\"_ _4\"></span>ten\u201d </span>genoemd) <span class=\"_ _2\"></span>toekent <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>CEO, <span class=\"_ _2\"></span>personeel, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>vergoeding <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ge<span class=\"_ _4\"></span>leverde <span class=\"_ _9\"></span>diensten. <span class=\"_ _2\"></span>De re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>door <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>werknemer <span class=\"_ _6\"> </span>verleende <span class=\"_ _7\"> </span>diensten <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>ruil <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>toekenning <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>verwervings<span class=\"_ _4\"></span>periode <span class=\"_ _4\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _4\"></span>als een <span class=\"_ _5\"></span>kost m<span class=\"_ _4\"></span>et een <span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>eenkomstige<span class=\"_ _4\"></span> stijging van h<span class=\"_ _4\"></span>et eigen ve<span class=\"_ _4\"></span>rmogen.<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>otale <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>nemen <span class=\"_ _3\"></span>bedrag <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>verwervingsperio<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>bepaald <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>basis <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>re\u00eble<span class=\"_ _4\"></span> waarde <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>waarop<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inschrij<span class=\"_ _4\"></span>vingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>werden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>gewaardeerd <span class=\"_ _5\"></span>volgens <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> Black/Scholes<span class=\"_ _4\"></span>-model, <span class=\"_ _6\"> </span>waar<span class=\"_ _4\"></span>bij <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _7\"> </span>de <span class=\"_ _b\"> </span>voorwaarden <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>waarvan <span class=\"_ _b\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _1b\"> </span>werden <span class=\"_ _11\"> </span>toegekend<span class=\"_ _4\"></span>, <span class=\"_ _11\"> </span>zonder <span class=\"_ _11\"> </span>rekening<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _20\"> </span>houden <span class=\"_ _1b\"> </span>met <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>impact <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>marktgerelat<span class=\"_ _4\"></span>eerde <span class=\"_ _2\"></span>verwervings<span class=\"_ _4\"></span>voorwaarden. <span class=\"_ _2\"></span>Op <span class=\"_ _9\"></span>elke <span class=\"_ _2\"></span>balansdatum <span class=\"_ _2\"></span>herziet <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>entiteit <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>ramingen van het <span class=\"_ _f\"> </span>aantal <span class=\"_ _7\"> </span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>verwacht <span class=\"_ _7\"> </span>wordt <span class=\"_ _7\"> </span>uitoefenbaar <span class=\"_ _7\"> </span>te <span class=\"_ _f\"> </span>worden,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>behalve <span class=\"_ _7\"> </span>wanneer <span class=\"_ _7\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>verworven <span class=\"_ _3\"></span>zijn. <span class=\"_ _a\"></span>Ze <span class=\"_ _a\"></span>neemt <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>impact <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>herziening <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>oorspronkelijke eventuele <span class=\"_ _8\"> </span>ramingen  op <span class=\"_ _8\"> </span>in  de  resul<span class=\"_ _4\"></span>tatenrekeni<span class=\"_ _4\"></span>ng,  en <span class=\"_ _8\"> </span>een  overeenkoms<span class=\"_ _4\"></span>tige  aanp<span class=\"_ _4\"></span>assing <span class=\"_ _8\"> </span>van  het  eigen<span class=\"_ _4\"></span> vermogen <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de res<span class=\"_ _4\"></span>terende v<span class=\"_ _4\"></span>erwervingspe<span class=\"_ _4\"></span>riode. D<span class=\"_ _4\"></span>e on<span class=\"_ _4\"></span>tvangen opb<span class=\"_ _4\"></span>rengsten, <span class=\"_ _4\"></span>verminderd <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>eventuel<span class=\"_ _4\"></span>e rechtstreeks<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>toerekenba<span class=\"_ _4\"></span>re  transactiekosten,  worden  gecredit<span class=\"_ _4\"></span>eerd  op <span class=\"_ _b\"> </span>de  rekening  kapitaal <span class=\"_ _b\"> </span>(nomin<span class=\"_ _4\"></span>ale waarde) en de<span class=\"_ _4\"></span> rekening ui<span class=\"_ _4\"></span>tgifteprem<span class=\"_ _4\"></span>ie wanneer d<span class=\"_ _4\"></span>e inschrijvingsrech<span class=\"_ _4\"></span>ten worden ui<span class=\"_ _4\"></span>tgeoefend.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span>(<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span>Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. (<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "N.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">FINANCI\u00cbLE INST<span class=\"_ _4\"></span>RUMENTEN </span></span>(<span class=\"_ _3b\"> </span>A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span>(<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "A)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE ACTIVA EERSTE BOEKING EN WAARDERING F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vo<span class=\"_ _5\"></span>lge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> ko<span class=\"_ _5\"></span>stp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"ff4\">g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5 ls40\">OCI<span class=\"ff4 ls1\">\u201d)<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>o<span class=\"_ _4\"></span>f <span class=\"_ _2\"></span>teg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>de </span></span></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>sr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>if<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>bo<span class=\"_ _5\"></span>eki<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>af<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ka<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>e  f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span>ci\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e  a<span class=\"_ _4\"></span>ct<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>  en<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  mo<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>  ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t  v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>  he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>  er<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>.  M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>zo<span class=\"_ _5\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>di<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>ge<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>sig<span class=\"_ _5\"></span>nif<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>be<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _5\"></span> Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ci<span class=\"_ _5\"></span>\u00eble<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e,<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>l va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>  a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>  d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>  t<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>  w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>i<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span>  wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>  i<span class=\"_ _4\"></span>s o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> O<span class=\"_ _4\"></span>m e<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>f b<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l t<span class=\"_ _4\"></span>e c<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> te w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>se<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e k<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>js<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>vi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ff4\">ge<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>is<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>res<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>to<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>\u201cu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d </span>b<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span>al<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>h<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"ff4\">e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u201d <span class=\"_ _2\"></span>(\u201c<span class=\"_ _4\"></span><span class=\"ff5\">SP<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>I<span class=\"ff4\">\u201d<span class=\"_ _4\"></span>) <span class=\"_ _2\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>ho<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>fd<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wor<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>de </span></span></span>S<span class=\"_ _4\"></span>PP<span class=\"_ _4\"></span>I-<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ea<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e V<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>noo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a b<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> om<span class=\"_ _4\"></span> k<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ere<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>mo<span class=\"_ _5\"></span>del<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>t o<span class=\"_ _4\"></span>f <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>ui<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>in<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>ka<span class=\"_ _4\"></span>ss<span class=\"_ _5\"></span>tro<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>d<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>we<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ui<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>ver<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a,<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor de <span class=\"_ _2\"></span>waardering na <span class=\"_ _2\"></span>de eerste <span class=\"_ _2\"></span>boeking zijn de <span class=\"_ _2\"></span>volgende categorie\u00ebn van <span class=\"_ _9\"></span>financi\u00ebl<span class=\"_ _4\"></span>e activa <span class=\"_ _2\"></span>relevant voor de Vennootsch<span class=\"_ _4\"></span>ap: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff4\">Financi\u00eble ac<span class=\"_ _4\"></span>tiva tegen gea<span class=\"_ _4\"></span>mortiseerd<span class=\"_ _4\"></span>e kostprijs (han<span class=\"_ _4\"></span>delsvorde<span class=\"_ _4\"></span>ringen, termijnd<span class=\"_ _4\"></span>epos<span class=\"_ _4\"></span>ito\u2019s); en<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble activa tegen <span class=\"_ _2\"></span>re\u00eble waarde <span class=\"_ _2\"></span>geboekt onder <span class=\"_ _2\"></span>niet-gerealiseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>resulta<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>(beleggin<span class=\"_ _4\"></span>gen <span class=\"_ _2\"></span>in </span></span>schuldins<span class=\"_ _4\"></span>trumenten (oblig<span class=\"_ _4\"></span>aties). FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span><span class=\"ff2\"> </span>FINANCI\u00cbLE ACTIVA GEBOEKT ONDER NIET-GEREALISEERDE RESULT<span class=\"_ _4\"></span>ATEN (SCHULDINSTRUMENTEN)  De <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>waarde<span class=\"_ _4\"></span>ert <span class=\"_ _6\"> </span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _6\"> </span>tegen <span class=\"_ _6\"> </span>hun<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-gerealiseerde<span class=\"_ _4\"></span> resultaten indi<span class=\"_ _4\"></span>en aan beid<span class=\"_ _4\"></span>e volgende voo<span class=\"_ _4\"></span>rwaarden is<span class=\"_ _4\"></span> voldaan: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel <span class=\"_ _3\"></span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>tractuele <span class=\"_ _3\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>innen <span class=\"_ _3\"></span>alsook <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _4\"></span> activa te verko<span class=\"_ _4\"></span>pen; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om. Voor <span class=\"_ _5\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _5\"></span>die <span class=\"_ _5\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>niet-gerealiseerde <span class=\"_ _5\"></span>resultaten <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>gebo<span class=\"_ _4\"></span>ekt, <span class=\"_ _5\"></span>worden intrestopbreng<span class=\"_ _4\"></span>sten, <span class=\"_ _1a\"> </span>herwaarde<span class=\"_ _4\"></span>ringen <span class=\"_ _1a\"> </span>van <span class=\"_ _1a\"> </span>vreemde <span class=\"_ _1a\"> </span>deviezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>evenals <span class=\"_ _1a\"> </span>verliezen<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>door <span class=\"_ _20\"> </span>bijzondere waardevermin<span class=\"_ _4\"></span>deringen <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>terug<span class=\"_ _4\"></span>boekingen <span class=\"_ _9\"></span>geboekt <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span>zelfde <span class=\"_ _9\"></span>wijze berekend <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _3\"></span>acti<span class=\"_ _4\"></span>va <span class=\"_ _3\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>kostprijs. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>overige <span class=\"_ _9\"></span>wijzigingen van de<span class=\"_ _4\"></span> re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>geboekt <span class=\"_ _4\"></span>onder <span class=\"_ _4\"></span>de ni<span class=\"_ _4\"></span>et-gerealiseerd<span class=\"_ _4\"></span>e resulta<span class=\"_ _4\"></span>ten. Als <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>activa <span class=\"_ _4\"></span>niet lang<span class=\"_ _4\"></span>er o<span class=\"_ _4\"></span>p de <span class=\"_ _7\"> </span>balans <span class=\"_ _6\"> </span>verschijnen, <span class=\"_ _6\"> </span>verhuist <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>cumulatieve <span class=\"_ _6\"> </span>mutatie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde, <span class=\"_ _6\"> </span>die <span class=\"_ _7\"> </span>onder <span class=\"_ _7\"> </span>de <span class=\"_ _6\"> </span>niet<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>gerealiseerd<span class=\"_ _4\"></span>e resultat<span class=\"_ _4\"></span>en is opgeno<span class=\"_ _4\"></span>men, naar de win<span class=\"_ _4\"></span>st- en verliesrekeni<span class=\"_ _4\"></span>ng. De <span class=\"_ _2\"></span>schuldinstrum<span class=\"_ _4\"></span>enten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap die <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>onder <span class=\"_ _2\"></span>niet-gerealiseerde resultaten staan geboekt<span class=\"_ _4\"></span>, omvatten b<span class=\"_ _4\"></span>elegging<span class=\"_ _4\"></span>en in beursgeno<span class=\"_ _4\"></span>teerde sch<span class=\"_ _4\"></span>uldinstrumen<span class=\"_ _4\"></span>ten (obligaties).<span class=\"_ _3b\"> </span>UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Ha<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>di<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ep<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> I<span class=\"_ _4\"></span>FR<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> 1<span class=\"_ _4\"></span>5.<span class=\"_ _5\"></span> FINANCI\u00cbLE ACTIVA TEGEN GEAMORTISEERDE KOSTPRIJS Deze cat<span class=\"_ _4\"></span>egorie is <span class=\"_ _4\"></span>de meest <span class=\"_ _4\"></span>relevante <span class=\"_ _4\"></span>voor de V<span class=\"_ _4\"></span>ennootscha<span class=\"_ _4\"></span>p. De Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _4\"></span>waardeert financi<span class=\"_ _4\"></span>\u00eble ac<span class=\"_ _4\"></span>tiva tegen geamor<span class=\"_ _4\"></span>tiseerde kos<span class=\"_ _4\"></span>tprijs indi<span class=\"_ _4\"></span>en aan beide<span class=\"_ _4\"></span> onderstaand<span class=\"_ _4\"></span>e voorwaarden is<span class=\"_ _4\"></span> volda<span class=\"_ _4\"></span>an: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Het financieel actief <span class=\"_ _2\"></span>bestanddeel wordt aangehouden in het <span class=\"_ _2\"></span>kader van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrijfs<span class=\"_ _4\"></span>model met <span class=\"_ _2\"></span>als </span></span>doel financi\u00ebl<span class=\"_ _4\"></span>e activa aan<span class=\"_ _4\"></span> te houden om<span class=\"_ _4\"></span> contractuele<span class=\"_ _4\"></span> kasstromen<span class=\"_ _4\"></span> te innen; <span class=\"_ _4\"></span>en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _6\"> </span>contractuele <span class=\"_ _6\"> </span>bepalinge<span class=\"_ _4\"></span>n <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>het <span class=\"_ _6\"> </span>financieel <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _6\"> </span>geven <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _6\"> </span>dat<span class=\"_ _4\"></span>a </span></span>aanleiding <span class=\"_ _5\"></span>tot <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>ontstaan <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>uitsluiten<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>bestaan <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>betalin<span class=\"_ _4\"></span>gen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hoofdsom en intresten o<span class=\"_ _4\"></span>ver de uits<span class=\"_ _4\"></span>taande hoofds<span class=\"_ _4\"></span>om.<span class=\"_ _3b\"> </span>Financi\u00eble <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>kostprijs <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>vervolgens <span class=\"_ _3\"></span>gewaarde<span class=\"_ _4\"></span>erd <span class=\"_ _3\"></span>volgens <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>effectieve<span class=\"_ _4\"></span> intrestmethod<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>(\u201c<span class=\"ff5\">EI<span class=\"_ _4\"></span>R<span class=\"ff4\">\u201d) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>onderhevig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>bijzo<span class=\"_ _4\"></span>ndere <span class=\"_ _2\"></span>waardevermin<span class=\"_ _4\"></span>dering. <span class=\"_ _2\"></span><span class=\"ff2\">Winsten <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>verliezen<span class=\"_ _4\"></span> </span></span></span>worden geboekt <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst- en <span class=\"_ _2\"></span>verliesrekening wanneer <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>langer op <span class=\"_ _9\"></span>de balans staat, gewij<span class=\"_ _4\"></span>zigd wordt of e<span class=\"_ _4\"></span>en bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering onde<span class=\"_ _4\"></span>rgaat. De <span class=\"_ _f\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>activa <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _f\"> </span>tegen <span class=\"_ _7\"> </span>geamortisee<span class=\"_ _4\"></span>rde <span class=\"_ _f\"> </span>kostprijs<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>omvat<span class=\"_ _4\"></span>ten <span class=\"_ _f\"> </span>in <span class=\"_ _7\"> </span>hoofdzaak handelsvord<span class=\"_ _4\"></span>eringen en te<span class=\"_ _4\"></span>rmijndepos<span class=\"_ _4\"></span>ito\u2019s.<span class=\"_ _3b\"> </span>BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "UIT BALANS NEMEN Een fin<span class=\"_ _4\"></span>ancieel ac<span class=\"_ _4\"></span>tief bes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _4\"></span>(of, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>van toep<span class=\"_ _4\"></span>assing, <span class=\"_ _4\"></span>een de<span class=\"_ _4\"></span>el van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>eel actie<span class=\"_ _4\"></span>f bestandd<span class=\"_ _4\"></span>eel of <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>vergelijkba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>activa<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>uit <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>geconsolideerd<span class=\"_ _4\"></span>e balans geno<span class=\"_ _4\"></span>men wanneer<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De rechten op h<span class=\"_ _4\"></span>et ontvange<span class=\"_ _4\"></span>n van kasstrome<span class=\"_ _4\"></span>n uit het ac<span class=\"_ _4\"></span>tief bestandde<span class=\"_ _4\"></span>el zijn ver<span class=\"_ _4\"></span>vallen; of </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>haar <span class=\"_ _8\"> </span>rechten <span class=\"_ _a\"></span>om <span class=\"_ _8\"> </span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>actief <span class=\"_ _e\"></span>bestandd<span class=\"_ _4\"></span>eel <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>ontvang<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>heeft </span></span>overgedragen <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>verplic<span class=\"_ _4\"></span>hting <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>aangegaan <span class=\"_ _9\"></span>om <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ontvangen <span class=\"_ _9\"></span>kasstromen <span class=\"_ _9\"></span>zonder <span class=\"_ _3\"></span>wezenlijk<span class=\"_ _4\"></span>e vertraging<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>volledig <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derde <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tij <span class=\"_ _9\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>keren <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>\u201c<span class=\"_ _2\"></span>doorgeefakkoord\u201d<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> de <span class=\"_ _16\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>ofwel <span class=\"_ _17\"> </span>(a) <span class=\"_ _16\"> </span>nageno<span class=\"_ _4\"></span>eg <span class=\"_ _16\"> </span>alle<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>risico\u2019s<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>opbrengstpo<span class=\"_ _4\"></span>tentieel <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>actief<span class=\"_ _4\"></span> bestanddeel heeft <span class=\"_ _2\"></span>overgedr<span class=\"_ _4\"></span>agen, <span class=\"_ _2\"></span>ofwel <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>nagenoeg <span class=\"_ _2\"></span>alle risico\u2019s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>opbrengstpoten<span class=\"_ _4\"></span>tieel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het actief <span class=\"_ _2\"></span>bestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>overgedrag<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>noch <span class=\"_ _2\"></span>behouden, <span class=\"_ _2\"></span>maar de <span class=\"_ _9\"></span>beslis<span class=\"_ _4\"></span>singsmacht over <span class=\"_ _2\"></span>het actief bes<span class=\"_ _4\"></span>tanddeel heef<span class=\"_ _4\"></span>t overgedrag<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "BIJZONDERE WAARDEVERMINDERINGEN VAN FINANCI\u00cbLE ACTIVA<span class=\"_ _3b\"> </span> De <span class=\"_ _21\"> </span>Ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _21\"> </span>boekt <span class=\"_ _21\"> </span>een <span class=\"_ _24\"> </span>voorziening<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>voo<span class=\"_ _4\"></span>r <span class=\"_ _21\"> </span>verwachte <span class=\"_ _21\"> </span>kredietverliez<span class=\"_ _4\"></span>en <span class=\"_ _24\"> </span>(\u201c<span class=\"ff5\">EC<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span><span class=\"ff4\">\u201d) <span class=\"_ _24\"> </span>op <span class=\"_ _21\"> </span>alle </span></span>schuldins<span class=\"_ _4\"></span>trumenten <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>niet <span class=\"_ _2\"></span>tegen <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst<span class=\"_ _2\"></span>- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t. <span class=\"_ _9\"></span>Verwacht<span class=\"_ _4\"></span>e kredietverli<span class=\"_ _4\"></span>ezen zijn gebaseerd<span class=\"_ _4\"></span> op het verschil tussen<span class=\"_ _4\"></span> enerzijds de contrac<span class=\"_ _4\"></span>tuele kasstromen<span class=\"_ _4\"></span> die uit hoofde<span class=\"_ _4\"></span> van <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>contrac<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd <span class=\"_ _b\"> </span>zijn <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>anderzijds <span class=\"_ _b\"> </span>alle  kasstromen <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>de  Vennootschap  verwacht <span class=\"_ _b\"> </span>te<span class=\"_ _4\"></span> ontvangen, verdisconteerd tegen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oorspronkelijk<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>effectieve rentevoet benadert. <span class=\"_ _2\"></span>De verwachte<span class=\"_ _4\"></span> kasstromen omvatten d<span class=\"_ _4\"></span>e kasstromen uit de verkoo<span class=\"_ _4\"></span>p van zekerheden<span class=\"_ _4\"></span> die worden aangehoud<span class=\"_ _4\"></span>en of van ander<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rbeteringen di<span class=\"_ _4\"></span>e integraal d<span class=\"_ _4\"></span>eel uitmaken <span class=\"_ _4\"></span>van de contrac<span class=\"_ _4\"></span>tuele bepa<span class=\"_ _4\"></span>lingen. Voor <span class=\"_ _a\"></span>handelsvorderingen<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>termijndeposito\u2019s <span class=\"_ _a\"></span>past <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>vennootschap <span class=\"_ _a\"></span>bij <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>berek<span class=\"_ _4\"></span>ening <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>verwachte<span class=\"_ _4\"></span> kredietverli<span class=\"_ _4\"></span>ezen een <span class=\"_ _2\"></span>vereenvoudig<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>model toe. <span class=\"_ _2\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>volgt de <span class=\"_ _2\"></span>Vennootschap niet de <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>in het kredie<span class=\"_ _4\"></span>trisico maar<span class=\"_ _4\"></span> boekt zij<span class=\"_ _4\"></span> op elke v<span class=\"_ _4\"></span>erslagdatum<span class=\"_ _4\"></span> in plaats daa<span class=\"_ _4\"></span>rvan een <span class=\"_ _4\"></span>verliesvo<span class=\"_ _4\"></span>orziening op bas<span class=\"_ _4\"></span>is van<span class=\"_ _4\"></span> de verwacht<span class=\"_ _4\"></span>e kredietve<span class=\"_ _4\"></span>rliezen over de g<span class=\"_ _4\"></span>ehele gebruiks<span class=\"_ _4\"></span>duur. Bij bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardev<span class=\"_ _4\"></span>ermindering <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt de <span class=\"_ _4\"></span>boe<span class=\"_ _4\"></span>kwaarde <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva <span class=\"_ _4\"></span>rechtstreeks <span class=\"_ _4\"></span>vermind<span class=\"_ _4\"></span>erd<span class=\"_ _4\"></span> met <span class=\"_ _14\"> </span>het <span class=\"_ _1c\"> </span>bijzonder <span class=\"_ _14\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverlies, <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>uitzondering <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>han<span class=\"_ _4\"></span>delsvorderingen<span class=\"_ _3b\"> </span>. <span class=\"_ _14\"> </span>Bij handelsvord<span class=\"_ _4\"></span>eringen <span class=\"_ _7\"> </span>word<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _7\"> </span>gereduc<span class=\"_ _4\"></span>eerd <span class=\"_ _7\"> </span>middels <span class=\"_ _6\"> </span>een <span class=\"_ _f\"> </span>aparte <span class=\"_ _6\"> </span>afwaarderingsrekeni<span class=\"_ _4\"></span>ng.<span class=\"_ _4\"></span> Wanneer <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>handelsvordering<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>wordt <span class=\"_ _16\"> </span>geacht <span class=\"_ _16\"> </span>oninbaar <span class=\"_ _16\"> </span>te <span class=\"_ _19\"> </span>zijn, <span class=\"_ _16\"> </span>wordt <span class=\"_ _19\"> </span>deze <span class=\"_ _16\"> </span>afgeschreven <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>de afwaarderings<span class=\"_ _4\"></span>rekening. <span class=\"_ _9\"></span>Daaropvolg<span class=\"_ _4\"></span>ende <span class=\"_ _9\"></span>inningen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>edragen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>waren <span class=\"_ _9\"></span>afgeschreven, <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> gecrediteerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaardering<span class=\"_ _4\"></span>srekening. <span class=\"_ _3\"></span>Wijzig<span class=\"_ _4\"></span>ingen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>afwaard<span class=\"_ _4\"></span>eringsrekeni<span class=\"_ _4\"></span>ng worden opg<span class=\"_ _4\"></span>enomen in de <span class=\"_ _4\"></span>resultatenrekening<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "GELDMIDDELEN EN KASEQUIVALENTEN Geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>kasequiv<span class=\"_ _4\"></span>alenten <span class=\"_ _f\"> </span>omvatten<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>direct <span class=\"_ _f\"> </span>opvraag<span class=\"_ _4\"></span>bare <span class=\"_ _f\"> </span>depos<span class=\"_ _4\"></span>ito\u2019s <span class=\"_ _7\"> </span>en <span class=\"_ _f\"> </span>andere <span class=\"_ _f\"> </span>zeer <span class=\"_ _f\"> </span>liquide<span class=\"_ _4\"></span> beleggingen <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>korte <span class=\"_ _9\"></span>termijn <span class=\"_ _9\"></span>(met <span class=\"_ _2\"></span>een <span class=\"_ _3\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>minder<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>dan <span class=\"_ _9\"></span>drie <span class=\"_ _9\"></span>maanden) <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>snel <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>kunnen worden <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>bekend <span class=\"_ _a\"></span>bedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>contanten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>waarvoor <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>geri<span class=\"_ _2\"></span>ng <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>isico <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>waardeschommeling<span class=\"_ _4\"></span>en bestaat.<span class=\"_ _3b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "(<span class=\"_ _3b\"> </span>B)<span class=\"_ _3b\"> </span>FINANCI\u00cbLE VERPLICHTINGEN ONDERSCHEID TUSSEN FINANCI\u00cbLE VERPLICHTINGEN EN EIGE<span class=\"_ _4\"></span>N VERMOGEN Financi\u00eble verplichtingen en <span class=\"_ _2\"></span>eigen <span class=\"_ _9\"></span>vermoge<span class=\"_ _4\"></span>ninstrumen<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>door de <span class=\"_ _2\"></span>G<span class=\"_ _2\"></span>roep worden geclassificeerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inhoud <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contractu<span class=\"_ _4\"></span>ele <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>afgeslo<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>op basis <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  d<span class=\"_ _4\"></span>efinities <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>n <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermogensins<span class=\"_ _4\"></span>trument.  Een <span class=\"_ _e\"> </span>eigen vermogensin<span class=\"_ _4\"></span>strument <span class=\"_ _4\"></span>is el<span class=\"_ _4\"></span>k contrac<span class=\"_ _4\"></span>t dat <span class=\"_ _4\"></span>duidt op<span class=\"_ _4\"></span> een<span class=\"_ _4\"></span> res<span class=\"_ _4\"></span>terend belan<span class=\"_ _4\"></span>g in <span class=\"_ _4\"></span>de ac<span class=\"_ _4\"></span>tiva v<span class=\"_ _4\"></span>an de <span class=\"_ _4\"></span>Groep na<span class=\"_ _4\"></span> aftrek<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>alle <span class=\"_ _8\"> </span>verplic<span class=\"_ _4\"></span>htingen. <span class=\"_ _e\"></span>De <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>principes <span class=\"_ _a\"></span>die <span class=\"_ _8\"> </span>zijn <span class=\"_ _e\"> </span>aangenomen <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>specifieke <span class=\"_ _e\"> </span>financi\u00eble verplichtingen <span class=\"_ _4\"></span>en eigen <span class=\"_ _4\"></span>vermogensins<span class=\"_ _4\"></span>trumenten worde<span class=\"_ _4\"></span>n hieronder b<span class=\"_ _4\"></span>eschreven. EERSTE BOEKING EN WAARDERING Financi\u00eble verpl<span class=\"_ _4\"></span>ichtingen wo<span class=\"_ _4\"></span>rden bij de eerste<span class=\"_ _4\"></span> boeking geclassificee<span class=\"_ _4\"></span>rd tegen de re\u00eble<span class=\"_ _4\"></span> waarde via de winst- en <span class=\"_ _24\"> </span>verlies<span class=\"_ _4\"></span>rekening, <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>als <span class=\"_ _21\"> </span>leningen <span class=\"_ _24\"> </span>en <span class=\"_ _21\"> </span>kredieten, <span class=\"_ _21\"> </span>crediteuren <span class=\"_ _21\"> </span>of <span class=\"_ _24\"> </span>derivaten <span class=\"_ _21\"> </span>aangeduid <span class=\"_ _21\"> </span>als indekkingsin<span class=\"_ _4\"></span>strumenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>effectieve <span class=\"_ _5\"></span>indekking, <span class=\"_ _5\"></span>al <span class=\"_ _4\"></span>naargelang. <span class=\"_ _5\"></span>Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  De <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>omvatten <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>name <span class=\"_ _3\"></span>hand<span class=\"_ _4\"></span>els- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>andere <span class=\"_ _3\"></span>schulden <span class=\"_ _9\"></span>en converteerb<span class=\"_ _4\"></span>are leningen.<span class=\"_ _3b\"> </span>WAARDERING NA DE EERSTE BOEKING Voor  de <span class=\"_ _b\"> </span>waardering  na  de <span class=\"_ _b\"> </span>eerste  boeking  worden  de <span class=\"_ _b\"> </span>financi\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>verplich<span class=\"_ _4\"></span>tingen  in <span class=\"_ _b\"> </span>twee  categorie<span class=\"_ _4\"></span>\u00ebn ingedeeld:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _2e\"> </span>verplic<span class=\"_ _4\"></span>htingen<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>gewaardeerd <span class=\"_ _2e\"> </span>tegen <span class=\"_ _2e\"> </span>r<span class=\"_ _4\"></span>e\u00eble <span class=\"_ _2e\"> </span>waarde <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>ver<span class=\"_ _4\"></span>werking <span class=\"_ _2e\"> </span>van </span></span>waardeverand<span class=\"_ _4\"></span>eringen op<span class=\"_ _4\"></span> de winst- en ve<span class=\"_ _4\"></span>rliesrekening<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _4\"></span>tegen geamortis<span class=\"_ _4\"></span>eerde kos<span class=\"_ _4\"></span>tprijs (leningen <span class=\"_ _4\"></span>en krediet<span class=\"_ _4\"></span>en) </span></span>Financi\u00eble <span class=\"_ _5\"></span>verplichtingen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de winst- <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>verliesrekening <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _a\"></span>verplich<span class=\"_ _4\"></span>tingen <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>bij <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>eerste <span class=\"_ _3\"></span>opname <span class=\"_ _a\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>verwerking<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an waard<span class=\"_ _4\"></span>everandering<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>de wins<span class=\"_ _4\"></span>t- en <span class=\"_ _5\"></span>verliesrekening <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t en <span class=\"_ _4\"></span>alle<span class=\"_ _4\"></span>en wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>criteria <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>zijn <span class=\"_ _3\"></span>vervuld. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>boekte <span class=\"_ _3\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>leningen <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>hun <span class=\"_ _3\"></span>re\u00eble waarde <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>verwerking <span class=\"_ _f\"> </span>van <span class=\"_ _17\"> </span>waardeverande<span class=\"_ _4\"></span>ringen <span class=\"_ _17\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>winst<span class=\"_ _2\"></span>- <span class=\"_ _17\"> </span>en <span class=\"_ _f\"> </span>verliesrekening, <span class=\"_ _f\"> </span>aangezien <span class=\"_ _17\"> </span>de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>leningen besloten <span class=\"_ _2\"></span>derivaten bevatten waarvoor de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vraag <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>het nodig is <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>contract<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>besloten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>scheiden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>basiscontrac<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>om <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>derivaat <span class=\"_ _a\"></span>tegen <span class=\"_ _a\"></span>re\u00eble waarde <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>waarderen,<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>compl<span class=\"_ _4\"></span>exer <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>of <span class=\"_ _3\"></span>zou <span class=\"_ _3\"></span>resulteren <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>m<span class=\"_ _2\"></span>inder <span class=\"_ _3\"></span>betrouwbar<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>maatsta<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>dan <span class=\"_ _a\"></span>de waardering <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gehele i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span> tegen <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waar<span class=\"_ _4\"></span>de met<span class=\"_ _4\"></span> verwe<span class=\"_ _4\"></span>rking <span class=\"_ _4\"></span>van waa<span class=\"_ _4\"></span>rdeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _4\"></span>in de<span class=\"_ _4\"></span> winst- en verliesrekeni<span class=\"_ _4\"></span>ng. Als zodanig zijn de voorwaarden van IFRS 9 4.3.5 vervuld en is boeking tegen de re\u00eble waard<span class=\"_ _4\"></span>e op de winst- e<span class=\"_ _4\"></span>n verliesrekening<span class=\"_ _4\"></span> toegestaa<span class=\"_ _4\"></span>n.  De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.<span class=\"_ _4\"></span> Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Alle <span class=\"_ _4\"></span>financi\u00eble <span class=\"_ _5\"></span>verplichtingen <span class=\"_ _5\"></span>worden initieel <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>en, <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>leningen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>schulden, na <span class=\"_ _9\"></span>aftrek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>rechtstreeks<span class=\"_ _4\"></span> toerekenbar<span class=\"_ _4\"></span>e transactiekos<span class=\"_ _4\"></span>ten.  Handels- <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>andere <span class=\"_ _a\"></span>schulden <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>vervolgens <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>egen <span class=\"_ _a\"></span>geamortise<span class=\"_ _4\"></span>erde <span class=\"_ _a\"></span>kostprijs, <span class=\"_ _a\"></span>waarbij gebruik word<span class=\"_ _4\"></span>t gemaakt van<span class=\"_ _4\"></span> de effectie<span class=\"_ _4\"></span>verenteme<span class=\"_ _4\"></span>thode.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "De <span class=\"_ _14\"> </span>converteerbare <span class=\"_ _14\"> </span>leningen <span class=\"_ _14\"> </span>worden <span class=\"_ _14\"> </span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _14\"> </span>tegen <span class=\"_ _14\"> </span>re\u00eble <span class=\"_ _14\"> </span>waarde <span class=\"_ _14\"> </span>met <span class=\"_ _14\"> </span>verwerking <span class=\"_ _14\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>winst- <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>verliesrekening<span class=\"_ _4\"></span>, <span class=\"_ _e\"></span>volgens <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>waardering<span class=\"_ _4\"></span>smethodes<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>uiteengezet<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>in toelichting 5.<span class=\"_ _4\"></span>7.11. Tra<span class=\"_ _4\"></span>nsactiekosten<span class=\"_ _4\"></span> in verband <span class=\"_ _4\"></span>met dez<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichtingen t<span class=\"_ _4\"></span>egen re\u00eble waa<span class=\"_ _4\"></span>rde me<span class=\"_ _4\"></span>t verwerking <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>waarde<span class=\"_ _4\"></span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>winst- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>verliesrekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>resultaat <span class=\"_ _3\"></span>genomen<span class=\"_ _4\"></span> wanneer <span class=\"_ _5\"></span>zij <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>emaakt, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>worden <span class=\"_ _5\"></span>geboekt <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>post <span class=\"_ _5\"></span>\u2018Financi\u00eble <span class=\"_ _4\"></span>kos<span class=\"_ _4\"></span>ten\u2019 <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconsolideerde<span class=\"_ _4\"></span> winst- en verli<span class=\"_ _4\"></span>esrekening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "O.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">EIGEN-VERMOGE<span class=\"_ _4\"></span>NSINSTR<span class=\"_ _4\"></span>UMENTEN </span></span>De <span class=\"_ _3\"></span>eigen-<span class=\"_ _4\"></span>vermogensin<span class=\"_ _4\"></span>strument<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>uitg<span class=\"_ _4\"></span>egeven <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen <span class=\"_ _3\"></span>teg<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>het ontvangen <span class=\"_ _5\"></span>bedrag. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>directe <span class=\"_ _4\"></span>kosten <span class=\"_ _5\"></span>van de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgifte <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboe<span class=\"_ _4\"></span>kt <span class=\"_ _4\"></span>als <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>vermindering <span class=\"_ _5\"></span>van he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kapitaal.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "P.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">FINANCI\u00cbLE BA<span class=\"_ _4\"></span>TEN EN LAST<span class=\"_ _4\"></span>EN </span></span>Financi\u00eble <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rent<span class=\"_ _4\"></span>ebaten <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>ge\u00efnveste<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>gelden. <span class=\"_ _3\"></span>Ger<span class=\"_ _4\"></span>ealiseerde <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>niet-gerealise<span class=\"_ _4\"></span>erde wisselkoers<span class=\"_ _4\"></span>verschillen wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men onder<span class=\"_ _4\"></span> financi\u00eble ba<span class=\"_ _4\"></span>ten en lasten.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "P.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">FINANCI\u00cbLE BA<span class=\"_ _4\"></span>TEN EN LAST<span class=\"_ _4\"></span>EN </span></span>Financi\u00eble <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rent<span class=\"_ _4\"></span>ebaten <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>ge\u00efnveste<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>gelden. <span class=\"_ _3\"></span>Ger<span class=\"_ _4\"></span>ealiseerde <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>niet-gerealise<span class=\"_ _4\"></span>erde wisselkoers<span class=\"_ _4\"></span>verschillen wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men onder<span class=\"_ _4\"></span> financi\u00eble ba<span class=\"_ _4\"></span>ten en lasten.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "P.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">FINANCI\u00cbLE BA<span class=\"_ _4\"></span>TEN EN LAST<span class=\"_ _4\"></span>EN </span></span>Financi\u00eble <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>omvatten <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rent<span class=\"_ _4\"></span>ebaten <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>ge\u00efnveste<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>gelden. <span class=\"_ _3\"></span>Ger<span class=\"_ _4\"></span>ealiseerde <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>niet-gerealise<span class=\"_ _4\"></span>erde wisselkoers<span class=\"_ _4\"></span>verschillen wo<span class=\"_ _4\"></span>rden opgeno<span class=\"_ _4\"></span>men onder<span class=\"_ _4\"></span> financi\u00eble ba<span class=\"_ _4\"></span>ten en lasten.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Q.<span class=\"ff9 ls1\"> <span class=\"_ _1b\"> </span><span class=\"ff2\">GESEGMENTEERDE INFO<span class=\"_ _4\"></span>RMATIE </span></span>Een opera<span class=\"_ _4\"></span>tioneel segmen<span class=\"_ _4\"></span>t is een ond<span class=\"_ _4\"></span>erdeel van <span class=\"_ _4\"></span>een entiteit: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Dat bed<span class=\"_ _4\"></span>rijfsactivit<span class=\"_ _4\"></span>eiten ui<span class=\"_ _4\"></span>toefent <span class=\"_ _4\"></span>waarui<span class=\"_ _4\"></span>t opbrengs<span class=\"_ _4\"></span>ten w<span class=\"_ _4\"></span>orden <span class=\"_ _4\"></span>verdiend <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>waarbij k<span class=\"_ _4\"></span>osten <span class=\"_ _4\"></span>kunnen<span class=\"_ _4\"></span> </span></span>worden gemaak<span class=\"_ _4\"></span>t (met inbeg<span class=\"_ _4\"></span>rip van opb<span class=\"_ _4\"></span>rengsten en kos<span class=\"_ _4\"></span>ten uit transacti<span class=\"_ _4\"></span>es met and<span class=\"_ _4\"></span>ere onderdelen<span class=\"_ _4\"></span> van de en<span class=\"_ _4\"></span>titeit); \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Waarvan <span class=\"_ _1f\"> </span>de <span class=\"_ _1b\"> </span>bedrijfs<span class=\"_ _4\"></span>resultaten<span class=\"_ _4\"></span> <span class=\"_ _1b\"> </span>regelmatig<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>beoordeeld <span class=\"_ _1b\"> </span>door <span class=\"_ _1f\"> </span>de <span class=\"_ _1b\"> </span>hoog<span class=\"_ _4\"></span>stgeplaatste </span></span>leidinggevend<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>entiteit <span class=\"_ _f\"> </span>die <span class=\"_ _7\"> </span>belangrijke <span class=\"_ _7\"> </span>operatio<span class=\"_ _4\"></span>nele <span class=\"_ _7\"> </span>beslissingen <span class=\"_ _7\"> </span>kan <span class=\"_ _7\"> </span>nemen <span class=\"_ _7\"> </span>(chief operating <span class=\"_ _5\"></span>decision <span class=\"_ _4\"></span>maker), <span class=\"_ _4\"></span>teneinde <span class=\"_ _5\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>toe <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kennen <span class=\"_ _4\"></span>middele<span class=\"_ _4\"></span>n te nemen en d<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>resultaten van<span class=\"_ _4\"></span> het segm<span class=\"_ _4\"></span>ent te evalueren<span class=\"_ _4\"></span>; en \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Waarvoor <span class=\"_ _6\"> </span>afzonderlijke <span class=\"_ _6\"> </span>financi\u00eble <span class=\"_ _6\"> </span>informatie <span class=\"_ _6\"> </span>beschikbaar <span class=\"_ _6\"> </span>is, <span class=\"_ _7\"> </span>dat <span class=\"_ _6\"> </span>zich <span class=\"_ _7\"> </span>ofwel <span class=\"_ _6\"> </span>toelegt <span class=\"_ _7\"> </span>op <span class=\"_ _6\"> </span>het </span></span>verstrekken v<span class=\"_ _4\"></span>an specifi<span class=\"_ _4\"></span>eke producten of diens<span class=\"_ _4\"></span>ten (bedrij<span class=\"_ _4\"></span>fssegment), of<span class=\"_ _4\"></span>wel op he<span class=\"_ _4\"></span>t verstrekken<span class=\"_ _4\"></span> van producten <span class=\"_ _4\"></span>of diens<span class=\"_ _4\"></span>ten binn<span class=\"_ _4\"></span>en een<span class=\"_ _4\"></span> bepa<span class=\"_ _4\"></span>alde eco<span class=\"_ _4\"></span>nomische <span class=\"_ _4\"></span>omgeving <span class=\"_ _4\"></span>(geografisch<span class=\"_ _4\"></span> segm<span class=\"_ _4\"></span>ent), en <span class=\"_ _4\"></span>dat<span class=\"_ _4\"></span> onderworpen is<span class=\"_ _4\"></span> aan risico\u2019s<span class=\"_ _4\"></span> en vergoeding<span class=\"_ _4\"></span>en die ve<span class=\"_ _4\"></span>rschillend zijn <span class=\"_ _4\"></span>van die van and<span class=\"_ _4\"></span>ere segment<span class=\"_ _4\"></span>en.<span class=\"ff2\"> </span>De <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>tinformatie<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>weergegeven <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>manier <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>consistent <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>interne <span class=\"_ _5\"></span>rapportering <span class=\"_ _5\"></span>aan het <span class=\"_ _9\"></span>orgaan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>entiteit <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>belangrijkste <span class=\"_ _2\"></span>operationel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>neemt <span class=\"_ _2\"></span>(chief <span class=\"_ _9\"></span>opera<span class=\"_ _4\"></span>ting <span class=\"_ _9\"></span>decisio<span class=\"_ _4\"></span>n maker), teneinde haa<span class=\"_ _4\"></span>r in <span class=\"_ _2\"></span>de mogelijkheid te stellen beslissin<span class=\"_ _4\"></span>gen te <span class=\"_ _2\"></span>nemen over de aan het segment toe te kennen middelen en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financi\u00eble prestaties van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>segment<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>evalueren.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>moment wordt <span class=\"_ _2\"></span>binnen<span class=\"_ _4\"></span> Oxurion op glo<span class=\"_ _4\"></span>baal niveau g<span class=\"_ _4\"></span>erapportee<span class=\"_ _4\"></span>rd. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "R.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORRAAD </span></span>Grondstoff<span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>hulpstoff<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>handelsartikelen<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>tegen <span class=\"_ _5\"></span>kostprijs <span class=\"_ _4\"></span>of <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>netto <span class=\"_ _5\"></span>realiseerbar<span class=\"_ _4\"></span>e waarde, <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>naa<span class=\"_ _4\"></span>rgelang <span class=\"_ _e\"> </span>wat <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>laagste <span class=\"_ _8\"> </span>is. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>systeem <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>voorraadbeheer<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>gebaseerd<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  FIFO-<span class=\"_ _3b\"> </span>methode.<span class=\"_ _4\"></span> Goederen in bew<span class=\"_ _4\"></span>erking en gere<span class=\"_ _4\"></span>ed product worden g<span class=\"_ _4\"></span>ewaarde<span class=\"_ _4\"></span>erd tegen de standaa<span class=\"_ _4\"></span>rdfabricagekos<span class=\"_ _4\"></span>ten of de<span class=\"_ _4\"></span> netto realise<span class=\"_ _4\"></span>erbare waard<span class=\"_ _4\"></span>e. Het systeem<span class=\"_ _4\"></span> van voor<span class=\"_ _4\"></span>raadbeheer is g<span class=\"_ _4\"></span>ebaseerd op d<span class=\"_ _4\"></span>e FIFO-methode.<span class=\"_ _4\"></span> Elke <span class=\"_ _9\"></span>verslagperiode<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>est <span class=\"_ _9\"></span>uitgevoerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>etto <span class=\"_ _9\"></span>realiseerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to <span class=\"_ _9\"></span>realiseerbare waarde <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>verkoopp<span class=\"_ _4\"></span>rijs <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>normale <span class=\"_ _2\"></span>bedrijfsuitoe<span class=\"_ _4\"></span>fening, <span class=\"_ _2\"></span>verminderd <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>de geschatte kos<span class=\"_ _4\"></span>ten van voltoo<span class=\"_ _4\"></span>iing en de g<span class=\"_ _4\"></span>eschatte kost<span class=\"_ _4\"></span>en die nodig zijn o<span class=\"_ _4\"></span>m de ver<span class=\"_ _4\"></span>koop te realis<span class=\"_ _4\"></span>eren. De <span class=\"_ _16\"> </span>standaard<span class=\"_ _4\"></span>fabricageprijs<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>goederen<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>be<span class=\"_ _4\"></span>werking <span class=\"_ _16\"> </span>en <span class=\"_ _17\"> </span>het <span class=\"_ _16\"> </span>gereed<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>product <span class=\"_ _17\"> </span>omvat <span class=\"_ _16\"> </span>(i) <span class=\"_ _17\"> </span>de aanschaffings<span class=\"_ _4\"></span>prijs van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gronds<span class=\"_ _4\"></span>tof <span class=\"_ _2\"></span>fen, (<span class=\"_ _2\"></span>ii) verbruiksgo<span class=\"_ _4\"></span>ederen en <span class=\"_ _2\"></span>hulpstoffen, (iii) de <span class=\"_ _2\"></span>productiekos<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>di<span class=\"_ _4\"></span>e rechtstre<span class=\"_ _4\"></span>eks <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>product <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>oerekenbaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>zijn, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>(iv) <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>evenredige<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>deel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>produc<span class=\"_ _4\"></span>tiekosten <span class=\"_ _3\"></span>die<span class=\"_ _4\"></span> slechts <span class=\"_ _4\"></span>onrechts<span class=\"_ _4\"></span>treeks aa<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et p<span class=\"_ _4\"></span>roduct <span class=\"_ _4\"></span>toerekenbaa<span class=\"_ _4\"></span>r zijn<span class=\"_ _4\"></span>, voo<span class=\"_ _4\"></span>r zo<span class=\"_ _4\"></span>ver de<span class=\"_ _4\"></span>ze ko<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>betrekking <span class=\"_ _4\"></span>hebben <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e normale p<span class=\"_ _4\"></span>roductieperio<span class=\"_ _4\"></span>de. De <span class=\"_ _e\"> </span>standaardfabricag<span class=\"_ _4\"></span>eprijs <span class=\"_ _a\"></span>wordt <span class=\"_ _e\"> </span>vergeleken <span class=\"_ _e\"> </span>met <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>werkelijke <span class=\"_ _e\"> </span>vervaardigingsprijs<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>jaarbasis<span class=\"_ _4\"></span>, <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> waarde van<span class=\"_ _4\"></span> de voorraden <span class=\"_ _4\"></span>wordt waar<span class=\"_ _4\"></span> nodig aangepas<span class=\"_ _4\"></span>t. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "5.5.4 Belangrijke boekhoudkundige ramingen, veronderstellingen en beoordelingen  Het opstellen van de jaarrekening in overeenstemming met IFRS verplicht het management om gebruik te maken van ramingen en veronderstellingen die een invloed hebben op de gerapporteerde bedragen van de activa en passiva, de toelichting van de latente activa en passiva op de datum van de jaarrekening, en de gerapporteerde bedragen van opbrengsten en uitgaven in de loop van de verslagperiode. De eigenlijke resultaten kunnen verschillen van deze ramingen.  De voornaamste veronderstellingen met betrekking tot toekomstige ontwikkelingen en de voornaamste bronnen van onzekerheid bij ramingen op de balansdatum, worden hieronder weergegeven:  Continu\u00efteit  De geconsolideerde jaarrekening werd opgesteld in de veronderstelling van continu\u00efteit.  Het kassaldo per 31 december 2023 bedraagt 1,7 miljoen euro en is niet voldoende om de activiteiten van de Vennootschap gedurende de volgende 12 maanden te financieren. De Vennootschap schat dat haar maandelijkse kasbehoefte tot december 2024 0,33 miljoen euro bedraagt, wat resulteert in een totaal tekort (zonder verdere financieringsbronnen) tot 31 december 2024 dat geraamd wordt op ongeveer 4,9 miljoen euro (uitgaande van een vermindering van 80% van de facturen van de belangrijkste schuldeisers van de Vennootschap) en op ongeveer 8,8 miljoen euro indien een dergelijke vermindering helemaal niet wordt gerealiseerd. De Vennootschap merkt ook op dat dit bedrag geen rekening houdt met mogelijke bijkomende kosten die niet bekend zijn op de datum van dit verslag.  De Groep is echter de hierboven beschreven Atlas Financieringsprogramma aangegaan die voorziet in een toegezegde  maar  voorwaardelijke  financiering  van  20  miljoen  euro.  Per  31  december  2023  had  de Vennootschap 11,5 miljoen euro opgenomen, waardoor er per 31 december 2023 nog 8,5 miljoen euro beschikbaar was.  De  verbintenis  van  Atlas  om  in  te  schrijven  op  een  nieuwe  tranche  is  onder  meer  afhankelijk  van  de vervulling van (of verzaking aan) de voorwaarde dat (A) de totale handelswaarde van de aandelen van de Vennootschap gedurende de voorafgaande 22 handelsdagen is ten minste gelijk aan 1,5 miljoen euro (de \u201cLiquiditeitsvoorwaarde\u201d) en (B) de gemiddelde marktkapitalisatie van de Vennootschap over een periode van dertig dagen voorafgaand aan de Uitgiftedatum, zoals weergegeven op Bloomberg, is niet gedaald onder twee keer het bedrag van de Tranche. (\"Marktkapitalisatie Voorwaarde\").  De realisatie van  de Liquiditeits-  en Marktkapitalisatievoorwaarden,  en daarmee het vermogen van de Vennootschap  om  nieuwe  tranches  op  te  nemen  onder  het  Atlas  Financieringsprogramma,  is  een aanzienlijk risico dat buiten de controle van de Vennootschap valt.  Op  22  december  2023  heeft  de  Vennootschap  echter  een  tweede  wijziging  van  het  Atlas Financieringsprogramma afgesloten waarbij Atlas de Vennootschap zal blijven financieren tot december 2024 onder het gewijzigde Atlas Financieringsprogramma door de inschrijving op maandelijkse tranches van elk 12 Converteerbare Obligaties (of meer in geval van mogelijke verhogingen van 0,1 miljoen euro mits schriftelijke  toestemming  van  Atlas).  Op  die  financiering  zijn  lichtere  voorwaarden  van  toepassing aangezien Atlas ermee heeft ingestemd om (a) de gemiddelde marktkapitalisatie van de Vennootschap over een periode van dertig dagen voorafgaand aan de uitgiftedatum te verminderen van (minimaal) 4 miljoen euro  naar  0,5  miljoen  euro  en  (b)  de  totale  handelswaarde  van  de  aandelen  van  de  Vennootschap gedurende de voorafgaande 22 handelsdagen te verlagen van 1,5 miljoen euro tot 0,2 miljoen euro.    Het Tweede Amendement elimineert een deel van het risico voor de Vennootschap van het niet kunnen uitgeven  van nieuwe tranches onder het Atlas Financieringsprogramma (zoals  gewijzigd) tot het totale bedrag van  de hierboven beschreven maandelijkse tranches die voldoende zouden moeten zijn om de maandelijkse  kasstroom  tot  december  2024  te  dekken.  Vanaf  januari  2025  zal  het  Atlas Financieringsprogramma beschikbaar zijn voor de Vennootschap onder de gewone voorwaarden. Deze toegezegde maar voorwaardelijke financiering zou voldoende zijn om de activiteiten te financieren gedurende de komende twaalf maanden vanaf de uitgiftedatum van het financieel verslag, ervan uitgaande dat een overeenkomst kan worden bereikt over de verlaging van de schuld en dat er geen significante onbekende  kosten  zouden  ontstaan.  Gezien  de  voorwaardelijke  aard  van  deze  financiering  en  deze onzekerheden,  onderzoekt  de  Vennootschap  actief  de  mogelijkheid  om  bijkomende  financiering  te verkrijgen door middel van schulden, eigen vermogen of niet-verwaterende financiering, of als alternatief haar kosten en investeringen te verlagen zodat er voldoende geldmiddelen zouden moeten zijn om de activiteiten gedurende de komende twaalf maanden voort te zetten. De  Vennootschap  overweegt  ook  actief  strategische  overnames  in  de  gezondheidszorgsector  om  haar continu\u00efteit te verzekeren door, onder andere, haar waarde te verhogen om verdere financiering aan te trekken. De  Vennootschap is van  mening  dat  ze  tegen eind  2024  een  bevredigende  schuldherschikking  en  een strategische overname moet realiseren om haar continu\u00efteit te verzekeren. Op  de  datum van  dit verslag  heeft  de  Vennootschap nog  geen  potentieel doelwit voor een  dergelijke acquisitie  ge\u00efdentificeerd,  noch  een  financieringsovereenkomst  of  transactie  ter  ondersteuning  van dergelijke acquisities gesloten. Aangezien  het  netto-actief  van  de  Vennootschap  lager  is  dan  61.500  euro  (het  wettelijk  minimum maatschappelijk kapitaal van een Belgische naamloze vennootschap), en in overeenstemming met artikel 7:229 van het WVV, heeft elke belanghebbende partij het recht om de bevoegde rechtbank van koophandel te  verzoeken  de  Vennootschap  te  ontbinden.  In  dergelijk  geval,  kan  de  rechtbank  overgaan  tot  de ontbinding van de Vennootschap of een herstelperiode toekennen waarin de Vennootschap de situatie mag remedi\u00ebren. Op basis van het bovenstaande is de Raad van Bestuur van oordeel dat het redelijk is om te verwachten dat er voldoende liquide middelen zullen zijn om de activiteiten voort te zetten gedurende de komende twaalf maanden vanaf de uitgiftedatum van dit jaarverslag en heeft daarom besloten om de waarderingsregels voort te zetten in de veronderstelling van continu\u00efteit. Er  bestaat echter een  materi\u00eble  onzekerheid  met  betrekking  tot  de  continu\u00efteit  van  de  Vennootschap omdat het onzeker is dat de bovenvermelde toegezegde maar voorwaardelijke financiering beschikbaar zal zijn wanneer ze nodig is, gelet op de aan de financiering verbonden voorwaarden, omdat de uitkomst van de schuldherschikking onzeker is, en omdat het niet zeker is of de Vennootschap in staat zal zijn om een overname of een andere bedrijfstransactie te realiseren en om tijdig de nodige bijkomende financiering te verkrijgen  via  schuld,  eigen  vermogen  of  niet-verwaterende  financiering,  partnering  of  om  voldoende kosten- en investeringsverminderingen te realiseren. Converteerbare leningen  De Groep heeft converteerbare leningen bij Atlas en Kreos Capital / Pontifax Ventures. De converteerbare leningen worden gewaardeerd tegen re\u00eble waarde met verwerking van waardeveranderingen in de winst- en verliesrekening. Bij het bepalen van de re\u00eble waarde maakt de Groep bepaalde inschattingen over het toe te passen waarderingsmodel en de waarschijnlijkheid dat bepaalde scenario\u2019s zich al dan niet in de toekomst zullen voordoen. De voorwaarden en verdere informatie worden verstrekt in toelichting 5.7.11.  Opbrengsten uit contracten met klanten  Overeenkomstig het vijfstappenmodel van IFRS 15 hebben de belangrijkste schattingen en beoordelingen van de  Groep  betrekking  op  de  identificatie  van  de  prestatieverplichtingen  die  deel  uitmaken  van  haar overeenkomsten, en op de toewijzing van de transactieprijs op basis van de individuele prijs van elk van de prestatieverplichtingen.  Het merendeel van de inkomsten van de Vennootschap is afkomstig van de verkoop van JETREA\u00ae-flacons via onze wereldwijde licentieovereenkomst met Inceptua en de driepartijenovereenkomst met Eumedica. De Groep stelde vast dat er slechts \u00e9\u00e9n prestatieverplichting is voor alle contracten met klanten, te weten de levering van het JETREA\u00ae-product aan de klant. De transactieprijs is bijgevolg gelijk aan de individuele verkoopprijs van elke flacon.  STAP OPBRENGSTEN UIT DE VERKOOP VAN FLACONS Oxurion sloot een contract af met Inceptua en Eumedica voor de 1. Identificatie van het contract commercialisering van JETREA\u00ae zoals vermeld in toelichting 5.8 onder \u201cSignificante overeenkomsten\u201d. Bij alle distributieovereenkomsten is 2. Identificatie van de er slechts \u00e9\u00e9n prestatieverplichting: prestatieverplichtingen de levering van goederen aan een derde partij. De individuele prijs per flacon is 3. Identificatie van de transactieprijs vastgelegd in de overeenkomst met de klant. Aangezien er slechts \u00e9\u00e9n prestatieverplichting is, is er geen 4. Toewijzing van de transactieprijs toewijzing van de prijs. Om die reden wordt een individuele prijs per flacon geboekt. Opbrengsten worden geboekt bij de levering aan de klant. Terugzendingen worden strikt naar goeddunken van Oxurion gecrediteerd en er wordt een voorziening voor Amerikaanse 5. Opname van opbrengsten terugzendingen getroffen op basis van historische gegevens. Voorzieningen voor kortingen aan klanten in de EU of de rest van de wereld worden aangelegd op basis van contractuele afspraken en/of lokale reglementering. Op aandelen gebaseerde vergoedingsregelingen De Groep bepaalt de kostprijs van op aandelen gebaseerde vergoedingsregelingen aan de hand van de re\u00eble waarde  van  het  eigen-vermogensinstrument  op  toekenningsdatum.  Het  bepalen  van  de  re\u00eble  waarde veronderstelt de keuze van het meest geschikte waarderingsmodel bij deze eigen-vermogensinstrumenten, waarbij  de  kenmerken  van  het  eigen-vermogensinstrument  en  de  uitgifte  ervan  een  doorslaggevende invloed  hebben.  Dit  veronderstelt  ook  de  input  in  het  waarderingsmodel  van  een  aantal  relevante veronderstellingen, zoals de geschatte levensduur van het recht, de volatiliteit, enz. De beoordelingen en het model worden verder gespecificeerd in toelichting 5.7.8. Activering en bijzondere waardevermindering van immateri\u00eble activa De Groep verwerkt alleen rechten en IP als immateri\u00eble activa als ze verworven zijn van derden, en kosten van interne ontwikkeling alleen als aan de voorwaarden voor de opname als immateri\u00eble activa is voldaan. In alle andere gevallen worden dergelijke kosten opgenomen in de winst- en verliesrekening wanneer ze zich voordoen. De kosten worden enkel geactiveerd als het product zich in Fase 3 bevindt en de kans op toekomstig succes zeer waarschijnlijk wordt. Boekhoudkundige ramingen en beoordelingen in verband met de toekomstige evolutie, groei, verkoop, kans op succes en disconteringsvoet van de Vennootschap zijn factoren die worden gebruikt bij de waardering van het immaterieel actief bestanddeel om het jaarlijkse onderzoek op bijzondere waardevermindering uit te voeren. Belastingen De Groep is van oordeel dat er een aanzienlijke onzekerheid is omtrent het toekomstig gebruik van de fiscale verliezen van Oxurion NV, omdat op dit moment de impact van de octrooi-aftrek op het toekomstig belastbaar resultaat zeer moeilijk kan worden ingeschat. Aangezien de Groep slechts op basis van  een fiscale ruling van bovenvermelde octrooi-aftrek kan genieten, bestaat de verwachting dat de toekomstige fiscale winsten eerder beperkt zullen zijn. Er is ook onzekerheid over het toekomstige gebruik van de fiscale verliezen van ThromboGenics, Inc. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "5.5.4 Belangri<span class=\"_ _4\"></span>jke boekho<span class=\"_ _4\"></span>udkundige ra<span class=\"_ _4\"></span>mingen, v<span class=\"_ _4\"></span>eronderst<span class=\"_ _4\"></span>ellingen en b<span class=\"_ _4\"></span>eoordelinge<span class=\"_ _4\"></span>n Het opstellen van de jaarrekening in overeens<span class=\"_ _4\"></span>temming met IFRS verplicht het managemen<span class=\"_ _4\"></span>t om <span class=\"_ _2\"></span>gebruik te maken <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>vero<span class=\"_ _4\"></span>nderstellingen <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>invloed <span class=\"_ _5\"></span>hebben op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gerapport<span class=\"_ _4\"></span>eerde <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de activa <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>passiva<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toelichting <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>latent<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>passiva <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>jaarrekening, en <span class=\"_ _9\"></span>de gerapporte<span class=\"_ _4\"></span>erde <span class=\"_ _3\"></span>bedragen <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>uitgaven <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verslag<span class=\"_ _4\"></span>periode. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>eigenlijke<span class=\"_ _4\"></span> resultaten kunn<span class=\"_ _4\"></span>en verschil<span class=\"_ _4\"></span>len van deze<span class=\"_ _4\"></span> ramingen. De <span class=\"_ _3\"></span>voornaams<span class=\"_ _4\"></span>te <span class=\"_ _3\"></span>verond<span class=\"_ _4\"></span>erstellingen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>betrekking <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>elingen <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>voornaamste<span class=\"_ _4\"></span> bronnen van onz<span class=\"_ _4\"></span>ekerheid<span class=\"_ _4\"></span> bij ramingen op d<span class=\"_ _4\"></span>e balansda<span class=\"_ _4\"></span>tum, word<span class=\"_ _4\"></span>en hieronder w<span class=\"_ _4\"></span>eergegev<span class=\"_ _4\"></span>en: Continu\u00efteit De geconsoli<span class=\"_ _4\"></span>deerde jaarrek<span class=\"_ _4\"></span>ening werd<span class=\"_ _4\"></span> opgesteld in d<span class=\"_ _4\"></span>e verond<span class=\"_ _4\"></span>erstelling van co<span class=\"_ _4\"></span>ntinu\u00efteit. Het kassaldo<span class=\"_ _4\"></span> per 31 december 2023 bed<span class=\"_ _4\"></span>raagt 1,7 miljoen euro en is nie<span class=\"_ _4\"></span>t voldoende om de acti<span class=\"_ _4\"></span>viteiten van de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>gedu<span class=\"_ _4\"></span>rende <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>financieren.<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>schat <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>haar maandelijkse<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kasbehoefte <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2024 <span class=\"_ _a\"></span>0,33 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _a\"></span>bedraagt, <span class=\"_ _a\"></span>wat <span class=\"_ _a\"></span>resulteer<span class=\"_ _4\"></span>t <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>otaal<span class=\"_ _4\"></span> tekort <span class=\"_ _2\"></span>(zonder <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>financieringsbronn<span class=\"_ _4\"></span>en) <span class=\"_ _2\"></span>tot <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _9\"></span>2024 <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>geraamd <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>ongevee<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>4,9<span class=\"_ _4\"></span> miljoen euro <span class=\"_ _2\"></span>(uitgaande <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>vermindering van <span class=\"_ _2\"></span>80% van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>facturen van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>bela<span class=\"_ _4\"></span>ngrijkste <span class=\"_ _2\"></span>schuld<span class=\"_ _4\"></span>eisers van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap) en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>ongeveer 8,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro indien <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>dergelijke <span class=\"_ _2\"></span>vermind<span class=\"_ _4\"></span>ering <span class=\"_ _2\"></span>helemaal niet wordt <span class=\"_ _3\"></span>gerealis<span class=\"_ _4\"></span>eerd. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _3\"></span>merk<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ook <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>dit <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>geen <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>houdt <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>mogelijke bijkomende <span class=\"_ _4\"></span>kosten die ni<span class=\"_ _4\"></span>et bekend zijn o<span class=\"_ _4\"></span>p de da<span class=\"_ _4\"></span>tum van dit <span class=\"_ _4\"></span>versla<span class=\"ls13\">g.</span> De Groep is echter de hierboven beschre<span class=\"_ _4\"></span>ven Atlas <span class=\"_ _2\"></span>Financi<span class=\"_ _4\"></span>eringsprogramma<span class=\"_ _4\"></span> aangegaan die voorziet in een toegezegde<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>maar  voorwaardelijke  financiering  van <span class=\"_ _b\"> </span>20  miljoen <span class=\"_ _b\"> </span>euro.  Per <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>had<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de Vennootschap <span class=\"_ _9\"></span>11,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>opg<span class=\"_ _4\"></span>enomen, <span class=\"_ _9\"></span>waardoor <span class=\"_ _9\"></span>er <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _9\"></span>nog <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro beschikbaar <span class=\"_ _4\"></span>was. De <span class=\"_ _8\"> </span>verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>Atlas <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>schrij<span class=\"_ _4\"></span>ven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>nieuwe <span class=\"_ _e\"> </span>tranche <span class=\"_ _8\"> </span>is <span class=\"_ _e\"> </span>onder <span class=\"_ _e\"> </span>meer <span class=\"_ _8\"> </span>afhankeli<span class=\"_ _4\"></span>jk <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de vervulling van <span class=\"_ _2\"></span>(of <span class=\"_ _2\"></span>verzaking aan) <span class=\"_ _9\"></span>de voorwaarde <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>(A) de <span class=\"_ _9\"></span>totale <span class=\"_ _2\"></span>handelswaa<span class=\"_ _4\"></span>rde van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de Vennootschap gedurende de <span class=\"_ _2\"></span>voorafgaande <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>handelsd<span class=\"_ _4\"></span>agen <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>minste <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>1,5 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _2\"></span>(de \u201c<span class=\"ff5\">Liquiditei<span class=\"_ _4\"></span>tsvoorwaarde<span class=\"ff4\">\u201d) <span class=\"_ _5\"></span>en (B) <span class=\"_ _4\"></span>de ge<span class=\"_ _4\"></span>middelde <span class=\"_ _4\"></span>mark<span class=\"_ _4\"></span>tkapitalisatie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _4\"></span>over een <span class=\"_ _4\"></span>perio<span class=\"_ _4\"></span>de </span></span>van <span class=\"_ _a\"></span>dertig <span class=\"_ _3\"></span>dagen <span class=\"_ _a\"></span>voorafgaa<span class=\"_ _4\"></span>nd <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>U<span class=\"_ _2\"></span>itgifteda<span class=\"_ _4\"></span>tum, <span class=\"_ _3\"></span>zoals <span class=\"_ _a\"></span>weergegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>Bloomberg, <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>niet <span class=\"_ _a\"></span>gedaald<span class=\"_ _4\"></span> onder twee <span class=\"_ _4\"></span>keer het bed<span class=\"_ _4\"></span>rag van de<span class=\"_ _4\"></span> Tranche. <span class=\"ls9\">(\"</span><span class=\"ff5\">Mark<span class=\"_ _4\"></span>tkapitalisa<span class=\"_ _4\"></span>tie Voorwaard<span class=\"_ _4\"></span>e<span class=\"ff2\">\"). </span></span>De <span class=\"_ _a\"></span>realisatie <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>Liquidi<span class=\"_ _4\"></span>teits- <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>Marktkapitalisati<span class=\"_ _4\"></span>evoorwaarden,<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _a\"></span>daarmee <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>vermogen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de Vennootschap <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>nieuwe <span class=\"_ _6\"> </span>tranches <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>nemen <span class=\"_ _6\"> </span>onder <span class=\"_ _6\"> </span>het <span class=\"_ _7\"> </span>Atlas <span class=\"_ _6\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma, <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>een aanzienlijk ris<span class=\"_ _4\"></span>ico dat buiten <span class=\"_ _4\"></span>de controle <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap valt. Op <span class=\"_ _20\"> </span>22 <span class=\"_ _1a\"> </span>december <span class=\"_ _20\"> </span>2023 <span class=\"_ _20\"> </span>heeft <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Vennootschap <span class=\"_ _11\"> </span>echter <span class=\"_ _1a\"> </span>een <span class=\"_ _20\"> </span>tweede <span class=\"_ _1a\"> </span>wijzig<span class=\"_ _4\"></span>ing <span class=\"_ _20\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _1a\"> </span>Atlas Financiering<span class=\"_ _4\"></span>sprogramma <span class=\"_ _3\"></span>afg<span class=\"_ _4\"></span>esloten <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Atlas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>zal <span class=\"_ _3\"></span>blijven <span class=\"_ _9\"></span>financieren <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ecember<span class=\"_ _4\"></span> 2024 <span class=\"_ _3\"></span>onder <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>gewijzigd<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Atlas <span class=\"_ _9\"></span>Financieringsprog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inschrijving <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches van <span class=\"_ _4\"></span>elk <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>Converteerb<span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(of <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>eer <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eval <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>mogelijke<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>0,1 m<span class=\"_ _4\"></span>iljoen <span class=\"_ _5\"></span>euro m<span class=\"_ _4\"></span>its schriftelijke<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>toestemming <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Atlas). <span class=\"_ _7\"> </span>Op <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>financiering <span class=\"_ _7\"> </span>zijn <span class=\"_ _7\"> </span>lichtere <span class=\"_ _6\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>toepassing<span class=\"_ _4\"></span> aangezien <span class=\"_ _5\"></span>Atlas <span class=\"_ _5\"></span>ermee <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _5\"></span>ingestemd <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>(a) <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>iddelde <span class=\"_ _5\"></span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>over een <span class=\"_ _2\"></span>periode<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van dertig dagen <span class=\"_ _2\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan de <span class=\"_ _2\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen van (minimaal) 4 <span class=\"_ _2\"></span>miljoen<span class=\"_ _4\"></span> euro  naar  0,5  mil<span class=\"_ _4\"></span>joen  euro  en  (b)  de  totale  hand<span class=\"_ _4\"></span>elswaarde  van  de  aand<span class=\"_ _4\"></span>elen  van  de  Vennoo<span class=\"_ _4\"></span>tschap<span class=\"_ _4\"></span> gedurende de<span class=\"_ _4\"></span> voor<span class=\"ls14\">af</span>gaande 22 handelsdag<span class=\"_ _4\"></span>en te verlag<span class=\"_ _4\"></span>en van <span class=\"_ _4\"></span>1,5 miljoen euro to<span class=\"_ _4\"></span>t 0,2 miljoen <span class=\"_ _4\"></span>euro. Het <span class=\"_ _9\"></span>Tweede <span class=\"_ _2\"></span>Amendement <span class=\"_ _9\"></span>elimineer<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>deel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>risico <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Ve<span class=\"_ _4\"></span>nnootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet <span class=\"_ _9\"></span>kunnen uitgeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _e\"></span>nieuwe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>ranches <span class=\"_ _a\"></span>onder <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _a\"></span>Financieringspro<span class=\"_ _4\"></span>gramma <span class=\"_ _a\"></span>(zoals <span class=\"_ _e\"> </span>gewijzig<span class=\"_ _4\"></span>d) <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>otale<span class=\"_ _4\"></span> bedrag <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>hierboven <span class=\"_ _a\"></span>beschreven <span class=\"_ _3\"></span>maandelijkse <span class=\"_ _3\"></span>tranches <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>voldoende <span class=\"_ _a\"></span>zouden <span class=\"_ _a\"></span>moeten <span class=\"_ _a\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _e\"></span>de<span class=\"_ _4\"></span> maandelijkse <span class=\"_ _14\"> </span>kasstroom <span class=\"_ _14\"> </span>tot <span class=\"_ _1c\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _1c\"> </span>2024 <span class=\"_ _14\"> </span>te <span class=\"_ _1c\"> </span>dekken. <span class=\"_ _14\"> </span>Vanaf <span class=\"_ _1c\"> </span>januari <span class=\"_ _14\"> </span>2025 <span class=\"_ _1c\"> </span>zal <span class=\"_ _21\"> </span>het <span class=\"_ _1c\"> </span>Atlas<span class=\"_ _4\"></span> Financiering<span class=\"_ _4\"></span>sprogramma be<span class=\"_ _4\"></span>schikbaar zijn <span class=\"_ _4\"></span>voor de Venno<span class=\"_ _4\"></span>otschap on<span class=\"_ _4\"></span>der de gewone<span class=\"_ _4\"></span> voorwaard<span class=\"_ _4\"></span>en. Deze <span class=\"_ _9\"></span>toegezegde <span class=\"_ _9\"></span>maar <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _2\"></span>financiering <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>voldoende <span class=\"_ _2\"></span>zijn <span class=\"_ _3\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activiteiten <span class=\"_ _2\"></span>te <span class=\"_ _3\"></span>finan<span class=\"_ _4\"></span>cieren gedurende <span class=\"_ _5\"></span>de ko<span class=\"_ _4\"></span>mende <span class=\"_ _5\"></span>twaalf <span class=\"_ _4\"></span>maanden<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vanaf <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>uitgiftedatum<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>financi<span class=\"lsd\">eel</span> <span class=\"_ _5\"></span>verslag, <span class=\"_ _4\"></span>ervan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>uitgaande<span class=\"_ _4\"></span> dat <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>kan <span class=\"_ _3\"></span>worden <span class=\"_ _3\"></span>bereikt <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verlaging <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>schuld <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _3\"></span>significante<span class=\"_ _4\"></span> onbekende  kosten  zouden  ontstaan.  G<span class=\"_ _2\"></span>ezien  de <span class=\"_ _b\"> </span>voorwaard<span class=\"_ _4\"></span>elijke <span class=\"_ _b\"> </span>aard  van <span class=\"_ _b\"> </span>dez<span class=\"_ _4\"></span>e  financiering <span class=\"_ _b\"> </span>en  deze onzekerheden, <span class=\"_ _6\"> </span>ond<span class=\"_ _4\"></span>erzoekt <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Vennootschap <span class=\"_ _6\"> </span>actief <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mogelijkheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>om <span class=\"_ _7\"> </span>bijkomende <span class=\"_ _6\"> </span>financie<span class=\"_ _4\"></span>ring <span class=\"_ _6\"> </span>te verkrijgen door <span class=\"_ _2\"></span>middel van <span class=\"_ _2\"></span>schuld<span class=\"lsd\">en<span class=\"_ _4\"></span><span class=\"ls1\">, <span class=\"_ _2\"></span>eigen vermogen of <span class=\"_ _2\"></span>niet-verwaterende financieri<span class=\"_ _4\"></span>ng, of <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>alternatief<span class=\"_ _4\"></span> </span></span>haar <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>investeringe<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>verlagen <span class=\"_ _3\"></span>zodat <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>voldoende <span class=\"_ _3\"></span>geldmiddele<span class=\"_ _4\"></span>n <span class=\"_ _a\"></span>zouden <span class=\"_ _3\"></span>moeten <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>om <span class=\"_ _3\"></span>de activiteiten<span class=\"_ _4\"></span> gedurende de ko<span class=\"_ _4\"></span>mende tw<span class=\"_ _4\"></span>aalf maanden <span class=\"_ _4\"></span>voort te zetten. De <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>overweegt <span class=\"_ _e\"> </span>ook <span class=\"_ _8\"> </span>actief<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>strategis<span class=\"_ _4\"></span>che <span class=\"_ _8\"> </span>overn<span class=\"_ _4\"></span>ames <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gezon<span class=\"_ _4\"></span>dheidszorgs<span class=\"_ _4\"></span>ector <span class=\"_ _e\"> </span>om <span class=\"_ _8\"> </span>haar continu\u00efteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>verzekeren <span class=\"_ _9\"></span>door, <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>andere, <span class=\"_ _3\"></span>haa<span class=\"_ _4\"></span>r <span class=\"_ _9\"></span>waarde <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>verhog<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>om <span class=\"_ _2\"></span>verdere <span class=\"_ _9\"></span>financiering <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>te<span class=\"_ _4\"></span> trekken. De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>mening<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>ze <span class=\"_ _e\"> </span>tegen <span class=\"_ _a\"></span>eind <span class=\"_ _e\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>bevredigende<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>schuldherschikking<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>ee<span class=\"_ _4\"></span>n strategische o<span class=\"_ _4\"></span>vername<span class=\"_ _4\"></span> moet realise<span class=\"_ _4\"></span>ren om haar<span class=\"_ _4\"></span> continu\u00eftei<span class=\"_ _4\"></span>t te verzekeren. Op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>dit <span class=\"_ _a\"></span>verslag <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _a\"></span>nog <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>potentieel <span class=\"_ _a\"></span>doelwit <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>dergelijk<span class=\"_ _4\"></span>e acquisitie <span class=\"_ _6\"> </span>ge\u00efdentificee<span class=\"_ _4\"></span>rd, <span class=\"_ _6\"> </span>noch <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>financieringso<span class=\"_ _4\"></span>vereenkomst <span class=\"_ _6\"> </span>of <span class=\"_ _7\"> </span>transactie <span class=\"_ _6\"> </span>ter <span class=\"_ _7\"> </span>ondersteuning <span class=\"_ _6\"> </span>van dergelijke acqu<span class=\"_ _4\"></span>isities geslo<span class=\"_ _4\"></span>ten. Aangezien <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>netto-actief<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Vennootschap <span class=\"_ _b\"> </span>lager <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>dan <span class=\"_ _6\"> </span>61.500  euro <span class=\"_ _6\"> </span>(het <span class=\"_ _b\"> </span>wettelijk <span class=\"_ _b\"> </span>minimum<span class=\"_ _4\"></span> maatschappelijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kapitaal <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>Belgische <span class=\"_ _2\"></span>naamloze <span class=\"_ _2\"></span>vennootsch<span class=\"_ _4\"></span>ap), <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>overeenstemming <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>artikel<span class=\"_ _4\"></span> 7:229 <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>WVV, <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>belanghebbende <span class=\"_ _5\"></span>partij <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>recht <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>bevoeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>rech<span class=\"_ _4\"></span>tbank <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>koophande<span class=\"_ _4\"></span>l te <span class=\"_ _b\"> </span>verzoek<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>de  Vennootschap  te <span class=\"_ _b\"> </span>ontbinden.  In  dergelijk <span class=\"_ _b\"> </span>geval,  kan <span class=\"_ _b\"> </span>de  rechtbank  overgaan  t<span class=\"_ _2\"></span>ot <span class=\"_ _b\"> </span>de<span class=\"_ _4\"></span> ontbinding <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>of <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>herstelpe<span class=\"_ _4\"></span>riode <span class=\"_ _5\"></span>toekennen <span class=\"_ _5\"></span>waarin <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>situati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>mag<span class=\"_ _4\"></span> remedi\u00ebren.<span class=\"_ _4\"></span> Op <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>van he<span class=\"_ _4\"></span>t bo<span class=\"_ _4\"></span>venstaande <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Raad <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Bestuur <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n oordeel <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>redelijk <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>om te <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>ten da<span class=\"_ _4\"></span>t er voldoend<span class=\"_ _4\"></span>e liquide mi<span class=\"_ _4\"></span>ddelen zull<span class=\"_ _4\"></span>en zijn om<span class=\"_ _4\"></span> de activi<span class=\"_ _4\"></span>teiten voort<span class=\"_ _4\"></span> te zetten<span class=\"_ _4\"></span> gedurende d<span class=\"_ _4\"></span>e komende<span class=\"_ _4\"></span> twaalf<span class=\"_ _4\"></span> maanden <span class=\"_ _9\"></span>vanaf <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uitgiftedatum <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>dit <span class=\"_ _9\"></span>jaarverslag <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>daarom <span class=\"_ _9\"></span>besloten <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>eringsregels<span class=\"_ _4\"></span> voort te ze<span class=\"_ _4\"></span>tten in de verond<span class=\"_ _4\"></span>erstelling van<span class=\"_ _4\"></span> continu\u00ef<span class=\"_ _4\"></span>teit. Er <span class=\"_ _e\"> </span>bestaat <span class=\"_ _e\"></span>echter <span class=\"_ _e\"></span>een <span class=\"_ _e\"> </span>materi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>onzekerheid <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>betrekkin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>tot <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>tinu\u00efteit <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Vennootschap<span class=\"_ _4\"></span> omdat <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>onzeker<span class=\"_ _4\"></span> is <span class=\"_ _4\"></span>dat <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bovenverm<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>maar voo<span class=\"_ _4\"></span>rwaardelijk<span class=\"_ _4\"></span>e fin<span class=\"_ _4\"></span>anciering <span class=\"_ _4\"></span>beschikba<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>zal<span class=\"_ _4\"></span> zijn wanneer ze <span class=\"_ _2\"></span>nodig is, <span class=\"_ _2\"></span>gelet op <span class=\"_ _2\"></span>de aan de <span class=\"_ _2\"></span>financiering<span class=\"_ _4\"></span> verbonden <span class=\"_ _2\"></span>voorwaard<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>omdat de uitkomst van de <span class=\"_ _9\"></span>schuldherschik<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>onzeker <span class=\"_ _9\"></span>is, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>om<span class=\"_ _4\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>niet<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>zeker <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>of <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>staat <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>zijn <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>een overname<span class=\"_ _4\"></span> of een andere bedrijfst<span class=\"_ _4\"></span>ransactie te realise<span class=\"_ _4\"></span>ren en om tijdig<span class=\"_ _4\"></span> de nodige bijkomende<span class=\"_ _4\"></span> financiering te verkrijgen <span class=\"_ _e\"> </span>via <span class=\"_ _8\"> </span>schuld, <span class=\"_ _8\"> </span>eigen <span class=\"_ _8\"> </span>vermog<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>of <span class=\"_ _8\"> </span>niet-verwaterende <span class=\"_ _e\"> </span>financiering, <span class=\"_ _e\"> </span>partnering <span class=\"_ _e\"> </span>of <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>voldoende kosten- en in<span class=\"_ _4\"></span>vesteringsver<span class=\"_ _4\"></span>mindering<span class=\"_ _4\"></span>en te realiser<span class=\"_ _4\"></span>en.<span class=\"_ _3b\"> </span>Converteerbar<span class=\"_ _4\"></span>e leningen De Groep heeft converteerb<span class=\"_ _4\"></span>are leningen bij <span class=\"_ _2\"></span>Atlas en Kreos Capital / P<span class=\"_ _2\"></span>ontifax Ven<span class=\"_ _4\"></span>tures. De converteerbar<span class=\"_ _4\"></span>e leningen worden gewaa<span class=\"_ _4\"></span>rdeerd tegen re<span class=\"_ _4\"></span>\u00eble waarde met verwerking<span class=\"_ _4\"></span> van waardeverandering<span class=\"_ _4\"></span>en in <span class=\"_ _2\"></span>de winst- en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _4\"></span>ng. <span class=\"_ _2\"></span>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde maakt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>inschattingen over <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>et toe <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>passen <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ringsmodel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>bepaalde <span class=\"_ _3\"></span>scena<span class=\"_ _4\"></span>rio\u2019s <span class=\"_ _3\"></span>zich <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> toekomst zull<span class=\"_ _4\"></span>en voordoen. <span class=\"_ _4\"></span>De voorwaa<span class=\"_ _4\"></span>rden en ver<span class=\"_ _4\"></span>dere informati<span class=\"_ _4\"></span>e worden v<span class=\"_ _4\"></span>erstrekt in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>11.<span class=\"_ _2\"></span> Opbrengst<span class=\"_ _4\"></span>en uit contracten met kl<span class=\"_ _4\"></span>anten O<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>t vi<span class=\"_ _4\"></span>jf<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>pe<span class=\"_ _4\"></span>nm<span class=\"_ _5\"></span>od<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>IF<span class=\"_ _4\"></span>RS<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>15<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>he<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>be<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> sch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n en be<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>Gro<span class=\"_ _5\"></span>ep<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>be<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>kk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>o<span class=\"_ _4\"></span>p <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>pr<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _5\"></span>hti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _f\"> </span>ui<span class=\"_ _4\"></span>tm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>va<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>ha<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>toe<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tra<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>iep<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>js<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ba<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de p<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>in<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Ve<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>af<span class=\"_ _4\"></span>ko<span class=\"_ _5\"></span>mst<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae-<span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>via<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>we<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>li<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>In<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>dr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>E<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>G<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>p s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span> \u00e9<span class=\"_ _4\"></span>\u00e9n<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> JE<span class=\"_ _4\"></span>TR<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A\u00ae<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>uc<span class=\"_ _5\"></span>t aa<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>t.<span class=\"_ _4\"></span> De<span class=\"_ _4\"></span> tr<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> is b<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>lg<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span> aan<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>du<span class=\"_ _5\"></span>ele<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pp<span class=\"_ _5\"></span>rij<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n e<span class=\"_ _4\"></span>lk<span class=\"_ _4\"></span>e fl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>. <table class=\"s w11c hba\" id=\"_39ec3862-5f54-4cd3-a692-4adf8868fc5b\"><tr><td class=\"c x10e ybeb w82 h5f\"><div class=\"t m9 x54 h60 y4c6 ff16 fs8 fc1 sc1 ls1 ws0\">STAP </div></td><td class=\"c x10f ybed w11d hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">OPBRENG<span class=\"_ _4\"></span>STEN UI<span class=\"_ _4\"></span>T DE V<span class=\"_ _4\"></span>ERKOOP VAN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybee w11e hbb\"><div class=\"t m9 xeb h60 ybec ff16 fs8 fc1 sc1 ls1 ws0\">FLACON<span class=\"_ _4\"></span>S<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf0 w11f hbc\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion sloot een contract af <span class=\"_ _2\"></span>met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf1 w120 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Inceptua en Eumedica <span class=\"_ _2\"></span>voor de<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybf2 w82 h61\"><div class=\"t m0 x54 h62 y748 ff18 fs9 fc1 sc1 ls1 ws0\">1. Identificatie van het co<span class=\"_ _2\"></span>ntract </div></td><td class=\"c x10f ybf3 w121 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">commercialisering van <span class=\"_ _2\"></span>JETREA\u00ae<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf4 w122 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">zoals vermeld in toelich<span class=\"_ _2\"></span>ting 5.8 onder<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf5 w123 hbd\"><div class=\"t m0 xeb h63 ybef ff19 fs9 fc1 sc1 ls1 ws0\">\u201cSignificante overeenkomsten\u201d<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybf6 w124 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Bij alle distributieovereenk<span class=\"_ _2\"></span>omsten is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybf8 w125 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">2. Identificatie van de<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybf9 w126 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">er slechts \u00e9\u00e9n prestatieverpl<span class=\"_ _2\"></span>ichting:<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xec ybfa w127 hbe\"><div class=\"t m0 xeb h62 ybf7 ff18 fs9 fc1 sc1 ls1 ws0\">prestatieverplichtingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x10f ybfb w128 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de levering van goederen <span class=\"_ _2\"></span>aan een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfc w129 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">derde partij.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f ybfd w12a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">De individuele prijs p<span class=\"_ _2\"></span>er flacon is<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e ybfe w82 h65\"><div class=\"t m0 x54 h62 y74c ff18 fs9 fc1 sc1 ls1 ws0\">3. Identificatie van de tra<span class=\"_ _2\"></span>nsactieprijs </div></td><td class=\"c x10f ybff w12b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">vastgelegd in de overeen<span class=\"_ _2\"></span>komst met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc00 w12c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">de klant.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc01 w12d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Aangezien er slechts \u00e9\u00e9n<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc02 w12e hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">prestatieverplichting is, is <span class=\"_ _2\"></span>er geen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc03 w82 h61\"><div class=\"t m0 x54 h62 y74b ff18 fs9 fc1 sc1 ls1 ws0\">4. Toewijzing van de transact<span class=\"_ _2\"></span>ieprijs<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc04 w12f hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">toewijzing van de p<span class=\"_ _2\"></span>rijs. Om die reden<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc05 w130 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wordt een individuele prij<span class=\"_ _2\"></span>s per flacon<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc06 w131 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">geboekt.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc07 w132 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Opbrengsten worden <span class=\"_ _2\"></span>geboekt bij de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc08 w133 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">levering aan de klant. Terugz<span class=\"_ _2\"></span>endingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc09 w134 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">worden strikt naar goed<span class=\"_ _2\"></span>dunken van<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0a w135 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Oxurion gecrediteerd en <span class=\"_ _2\"></span>er wordt een<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0b w136 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">voorziening voor Ameri<span class=\"_ _2\"></span>kaanse<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c x10e yc0c w82 h66\"><div class=\"t m0 x54 h62 y754 ff18 fs9 fc1 sc1 ls1 ws0\">5. Opname van opbrengsten<span class=\"_ _2\"></span> </div></td><td class=\"c x10f yc0d w137 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">terugzendingen getroffen <span class=\"_ _2\"></span>op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0e w138 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van historische gegevens.<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc0f w139 hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">Voorzieningen voor korti<span class=\"_ _2\"></span>ngen aan<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc10 w13a hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">klanten in de EU of de res<span class=\"_ _2\"></span>t van de<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc11 w13b hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">wereld worden aange<span class=\"_ _2\"></span>legd op basis<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc12 w13c hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">van contractuele afspra<span class=\"_ _2\"></span>ken en/of<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x10f yc13 w13d hbd\"><div class=\"t m0 xeb h63 ybef ff7 fs9 fc1 sc1 ls1 ws0\">lokale reglementering.<span class=\"_ _3b\"> </span></div></td></tr></table>Op aandelen<span class=\"_ _4\"></span> gebaseerde ver<span class=\"_ _4\"></span>goedingsregeli<span class=\"_ _4\"></span>ngen De <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>bepaalt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>kostprijs <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>aandelen <span class=\"_ _5\"></span>gebaseerde <span class=\"_ _5\"></span>vergoedingsregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>hand <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>re\u00eble waarde <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermog<span class=\"_ _4\"></span>ensinstrument <span class=\"_ _8\"> </span>op <span class=\"_ _e\"> </span>toekenningsdatum. <span class=\"_ _e\"> </span>Het <span class=\"_ _8\"> </span>bepalen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>re\u00eble <span class=\"_ _8\"> </span>waarde<span class=\"_ _4\"></span> veronders<span class=\"_ _4\"></span>telt <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>keuze <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>meest <span class=\"_ _4\"></span>gesc<span class=\"_ _4\"></span>hikte <span class=\"_ _5\"></span>waarderingsm<span class=\"_ _4\"></span>odel <span class=\"_ _4\"></span>bij <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>eigen-ver<span class=\"_ _4\"></span>mogensinstrum<span class=\"_ _4\"></span>enten, waarbij <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>kenmerken <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>eigen-vermogensins<span class=\"_ _4\"></span>trument <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>uitgif<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>ervan <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>doorslaggev<span class=\"_ _4\"></span>ende invloed <span class=\"_ _b\"> </span>hebben.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Dit <span class=\"_ _b\"> </span>veronderstel<span class=\"_ _4\"></span>t <span class=\"_ _6\"> </span>ook<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>input <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>het <span class=\"_ _b\"> </span>waarderingsmo<span class=\"_ _4\"></span>del <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>aantal  r<span class=\"_ _2\"></span>elevan<span class=\"_ _4\"></span>te veronders<span class=\"_ _4\"></span>tellingen, <span class=\"_ _2\"></span>zoals <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>geschatte <span class=\"_ _2\"></span>levensduur<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>recht, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volatiliteit, <span class=\"_ _2\"></span>enz. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>beoordeling<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>en het model wo<span class=\"_ _4\"></span>rden verde<span class=\"_ _4\"></span>r gespecificee<span class=\"_ _4\"></span>rd in toelich<span class=\"_ _4\"></span>ting 5.7.8. Activering en bij<span class=\"_ _4\"></span>zondere waa<span class=\"_ _4\"></span>rdevermindering <span class=\"_ _4\"></span>van immateri<span class=\"_ _4\"></span>\u00eble activa De Groep verwer<span class=\"_ _4\"></span>kt alleen rech<span class=\"_ _4\"></span>ten en IP als immateri\u00ebl<span class=\"_ _4\"></span>e activa als ze verwor<span class=\"_ _4\"></span>ven zijn van derden,<span class=\"_ _4\"></span> en kosten van interne<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> alleen <span class=\"_ _4\"></span>als aan de <span class=\"_ _4\"></span>voorwaarden <span class=\"_ _4\"></span>voor de opn<span class=\"_ _4\"></span>ame als i<span class=\"_ _4\"></span>mmateri\u00eble<span class=\"_ _4\"></span> activa is<span class=\"_ _4\"></span> voldaan. In <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>andere <span class=\"_ _2\"></span>gevallen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>dergelijke <span class=\"_ _2\"></span>kosten <span class=\"_ _9\"></span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>winst- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>ze zich <span class=\"_ _9\"></span>voordoen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>enkel <span class=\"_ _2\"></span>geactiveerd <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>product <span class=\"_ _2\"></span>zich <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Fase <span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>evindt <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>kans <span class=\"_ _9\"></span>op toekomstig<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>succes <span class=\"_ _4\"></span>zee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>waarsch<span class=\"_ _4\"></span>ijnlijk <span class=\"_ _4\"></span>wordt. <span class=\"_ _5\"></span>Boekhoudkundige <span class=\"_ _5\"></span>ramingen <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>beoo<span class=\"_ _4\"></span>rdelingen <span class=\"_ _5\"></span>in v<span class=\"_ _4\"></span>erband <span class=\"_ _4\"></span>met de <span class=\"_ _3\"></span>toekoms<span class=\"_ _4\"></span>tige <span class=\"_ _3\"></span>evol<span class=\"_ _4\"></span>utie, <span class=\"_ _3\"></span>gro<span class=\"_ _4\"></span>ei, <span class=\"_ _3\"></span>verkoop, <span class=\"_ _9\"></span>kans <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>suc<span class=\"_ _4\"></span>ces <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>disconteringsvoe<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Vennootschap <span class=\"_ _9\"></span>zijn factoren <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>gebruikt <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>waardering <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>immaterieel <span class=\"_ _2\"></span>actief <span class=\"_ _9\"></span>bestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>jaarlijks<span class=\"_ _4\"></span>e onderzoek op bi<span class=\"_ _4\"></span>jzondere <span class=\"_ _4\"></span>waardeverm<span class=\"_ _4\"></span>indering uit te vo<span class=\"_ _4\"></span>eren. Belastingen<span class=\"_ _4\"></span> De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>oordeel <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>aanzienlijke <span class=\"_ _3\"></span>onzek<span class=\"_ _4\"></span>erheid <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>omtrent <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>toekomstig <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de fiscale verlie<span class=\"_ _4\"></span>zen van Oxurio<span class=\"_ _4\"></span>n NV, om<span class=\"_ _4\"></span>dat op dit mo<span class=\"_ _4\"></span>ment de impac<span class=\"_ _4\"></span>t van de oc<span class=\"_ _4\"></span>trooi-aftrek op h<span class=\"_ _4\"></span>et toekomsti<span class=\"_ _4\"></span>g belastbaar <span class=\"_ _3\"></span>resultaat <span class=\"_ _a\"></span>zeer <span class=\"_ _a\"></span>moeilijk <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>worden<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>ingeschat. <span class=\"_ _3\"></span>Aangezien <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Groep <span class=\"_ _a\"></span>slechts <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>basis <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>een fiscale ruling <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>boven<span class=\"_ _4\"></span>vermelde octrooi-aftrek <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>geni<span class=\"_ _4\"></span>eten, <span class=\"_ _2\"></span>bestaat de <span class=\"_ _2\"></span>verwachti<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>de toekomstige fiscale <span class=\"_ _4\"></span>winste<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>eerder <span class=\"_ _4\"></span>bepe<span class=\"_ _4\"></span>rkt <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>zijn. <span class=\"_ _5\"></span>Er is <span class=\"_ _5\"></span>ook o<span class=\"_ _4\"></span>nzekerheid <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>toekomstig<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gebruik <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>fiscale verliezen van<span class=\"_ _4\"></span> ThromboG<span class=\"_ _4\"></span>enics, Inc. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Converteerbar<span class=\"_ _4\"></span>e leningen De Groep heeft converteerb<span class=\"_ _4\"></span>are leningen bij <span class=\"_ _2\"></span>Atlas en Kreos Capital / P<span class=\"_ _2\"></span>ontifax Ven<span class=\"_ _4\"></span>tures. De converteerbar<span class=\"_ _4\"></span>e leningen worden gewaa<span class=\"_ _4\"></span>rdeerd tegen re<span class=\"_ _4\"></span>\u00eble waarde met verwerking<span class=\"_ _4\"></span> van waardeverandering<span class=\"_ _4\"></span>en in <span class=\"_ _2\"></span>de winst- en <span class=\"_ _2\"></span>verliesrekeni<span class=\"_ _4\"></span>ng. <span class=\"_ _2\"></span>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde maakt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>bepaalde <span class=\"_ _2\"></span>inschattingen over <span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>et toe <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>passen <span class=\"_ _3\"></span>waarde<span class=\"_ _4\"></span>ringsmodel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>bepaalde <span class=\"_ _3\"></span>scena<span class=\"_ _4\"></span>rio\u2019s <span class=\"_ _3\"></span>zich <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> toekomst zull<span class=\"_ _4\"></span>en voordoen. <span class=\"_ _4\"></span>De voorwaa<span class=\"_ _4\"></span>rden en ver<span class=\"_ _4\"></span>dere informati<span class=\"_ _4\"></span>e worden v<span class=\"_ _4\"></span>erstrekt in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>11.<span class=\"_ _2\"></span> 5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: <table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna wordt beschr<span class=\"_ _4\"></span>even: Negma Grou<span class=\"_ _4\"></span>p Ltd. Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span>De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> 15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan 38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span>Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma (Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span>Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span>kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span>Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span>De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span>Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de overeenkoms<span class=\"_ _4\"></span>t geschrapt. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> 2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per 31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span>waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> (50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span>De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> I<span class=\"_ _3b\"> </span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span>en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span>Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span>zijn vervuld; of<span class=\"_ _4\"></span> 3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span>6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span>Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span>zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span>na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span>overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> op 1 januari <span class=\"_ _4\"></span>2024. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span>ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span>vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> 1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span>3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span>De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span>D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span>O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot 20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>.  Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging van de conve<span class=\"_ _4\"></span>rsie. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span>3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span>uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span>Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span>ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "5.5.5 Segm<span class=\"_ _4\"></span>entinformatie<span class=\"_ _4\"></span> De <span class=\"_ _4\"></span>segmen<span class=\"_ _4\"></span>tinformatie<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>weergegeven <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>manier <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>consistent <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>interne <span class=\"_ _5\"></span>rapportering <span class=\"_ _5\"></span>aan de <span class=\"_ _a\"></span>perso(o)n(en<span class=\"_ _4\"></span>) <span class=\"_ _e\"> </span>binnen <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>entiteit <span class=\"_ _3\"></span>die <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>belangrijkst<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>operationele <span class=\"_ _3\"></span>beslissingen <span class=\"_ _a\"></span>neemt/nemen<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>(chie<span class=\"_ _4\"></span>f operating decision <span class=\"_ _2\"></span>make<span class=\"_ _4\"></span>r), <span class=\"_ _2\"></span>teneinde <span class=\"_ _2\"></span>haar in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mogelijkheid te <span class=\"_ _2\"></span>stellen <span class=\"_ _2\"></span>beslissing<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>nemen <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aan<span class=\"_ _4\"></span> het <span class=\"_ _3\"></span>segment <span class=\"_ _3\"></span>toe <span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>kennen <span class=\"_ _3\"></span>middelen <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>financi\u00eble <span class=\"_ _3\"></span>prestaties <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>segment <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>evalueren. <span class=\"_ _a\"></span>Op <span class=\"_ _3\"></span>dit moment word<span class=\"_ _4\"></span>t binnen Oxu<span class=\"_ _4\"></span>rion op globa<span class=\"_ _4\"></span>al niveau gerapp<span class=\"_ _4\"></span>orteerd. 5.<span class=\"ls1\">5.5.1 <span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Informatie over de<span class=\"_ _4\"></span> verkoop van p<span class=\"_ _4\"></span>roducten<span class=\"_ _3b\"> </span></span>De v<span class=\"_ _4\"></span>erkoop <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>producten <span class=\"_ _4\"></span>heef<span class=\"_ _4\"></span>t alle<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>trekking <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>JETREA\u00ae <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t gerap<span class=\"_ _4\"></span>porteerd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>toelichting <span class=\"_ _5\"></span>5<span class=\"_ _2\"></span>.6.1. 5.<span class=\"ls1\">5.5.2.<span class=\"_ _4\"></span> <span class=\"_ _a\"> </span>Geografische inform<span class=\"_ _4\"></span>atie </span>De <span class=\"_ _2\"></span>afdelingen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>O&amp;O, klinische <span class=\"_ _2\"></span>studies en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>algemene<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>administratiev<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>functies zijn <span class=\"_ _2\"></span>gevestigd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Leuven (Belgi\u00eb) en vertegenwoordi<span class=\"_ _4\"></span>gen zo\u2019n 95% van <span class=\"_ _2\"></span>de Vennootschap<span class=\"_ _4\"></span>sresultaat. In de <span class=\"_ _2\"></span>context van de activiteiten<span class=\"_ _4\"></span> van de Vennoo<span class=\"_ _4\"></span>tschap beho<span class=\"_ _4\"></span>even deze ac<span class=\"_ _4\"></span>tiviteiten geen <span class=\"_ _4\"></span>verdere g<span class=\"_ _4\"></span>eografische to<span class=\"_ _4\"></span>elichting.  Alle imma<span class=\"_ _4\"></span>teri\u00eble activa <span class=\"_ _4\"></span>en bijna alle vlo<span class=\"_ _4\"></span>ttende ac<span class=\"_ _4\"></span>tiva bevinden zic<span class=\"_ _4\"></span>h in Belgi\u00eb.<span class=\"_ _3b\"> </span>5.<span class=\"ls1\">5.5.3 <span class=\"_ _f\"> </span>Rapportage <span class=\"_ _4\"></span>per bedrijfse<span class=\"_ _4\"></span>enheid<span class=\"_ _3b\"> </span></span>Oxurion is <span class=\"_ _9\"></span>een ge\u00efntegreerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>biotechnologiebed<span class=\"_ _4\"></span>rijf dat <span class=\"_ _2\"></span>gespecialiseerd<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandoeningen van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>netvlies<span class=\"_ _4\"></span> en immuno-onc<span class=\"_ _4\"></span>ologie.<span class=\"_ _4\"></span> On<span class=\"ls1\">s <span class=\"_ _8\"> </span>preklinisch <span class=\"_ _8\"> </span>depar<span class=\"_ _4\"></span>tement <span class=\"_ _8\"> </span>vertegenwo<span class=\"_ _4\"></span>ordigt <span class=\"_ _8\"> </span>meer <span class=\"_ _8\"> </span>dan <span class=\"_ _8\"> </span>95% <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>inkomst<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>uitgaven <span class=\"_ _e\"> </span>van  d<span class=\"_ _4\"></span>e </span>Vennootschap. Als <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>hiervan<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>vormen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>geconsolid<span class=\"_ _4\"></span>eerde winst<span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>verliesreken<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>balans <span class=\"_ _2\"></span>een getrouwe we<span class=\"_ _4\"></span>ergave van d<span class=\"_ _4\"></span>eze bedrijfse<span class=\"_ _4\"></span>enheid als g<span class=\"_ _4\"></span>eheel. 5.<span class=\"ls1\">5.5.4 <span class=\"_ _f\"> </span>Informatie ove<span class=\"_ _4\"></span>r grote kl<span class=\"_ _4\"></span>anten </span>Oxurion heef<span class=\"_ _4\"></span>t \u00e9\u00e9n klant di<span class=\"_ _4\"></span>e eind 2023 go<span class=\"_ _4\"></span>ed was voor m<span class=\"_ _4\"></span>eer dan <span class=\"ls6\">59</span>% van d<span class=\"_ _4\"></span>e totale ink<span class=\"_ _4\"></span>omsten (2022<span class=\"ls44\">: <span class=\"_ _4\"></span><span class=\"ls1\">74%). </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "Leuven ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "5.5.6 Fina<span class=\"_ _4\"></span>nci\u00eble instrum<span class=\"_ _4\"></span>enten De <span class=\"_ _7\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>handels<span class=\"_ _4\"></span>vorderingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>handelsschulden, <span class=\"_ _6\"> </span>geldmiddel<span class=\"_ _4\"></span>en, <span class=\"_ _6\"> </span>kasequivalenten <span class=\"_ _6\"> </span>en beleggingen <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>1,7 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>vergeleken<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>3,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>geldmidd<span class=\"_ _4\"></span>elen, kasequivalen<span class=\"_ _4\"></span>ten en beleggin<span class=\"_ _4\"></span>gen in 2022. <span class=\"_ _4\"></span> Op <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2023, <span class=\"_ _e\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>vooral <span class=\"_ _a\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>onmiddellijk<span class=\"_ _4\"></span> opvraagbare bank<span class=\"_ _4\"></span>tegoeden.<span class=\"_ _4\"></span> Naast <span class=\"_ _8\"> </span>deze<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>ins<span class=\"_ _4\"></span>trumenten <span class=\"_ _8\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>vanaf <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>ook <span class=\"_ _8\"> </span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _e\"> </span>obligaties uitgegeven m<span class=\"_ _4\"></span>et drie partij<span class=\"_ _4\"></span>en, zoals bes<span class=\"_ _4\"></span>chreven in <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Financi\u00eble activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>financi\u00eble passiva <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>opgeno<span class=\"_ _4\"></span>men op <span class=\"_ _9\"></span>de balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>Groep een partij word<span class=\"_ _4\"></span>t in de con<span class=\"_ _4\"></span>tractuele voor<span class=\"_ _4\"></span>zieningen van<span class=\"_ _4\"></span> het instrumen<span class=\"_ _4\"></span>t. Re\u00eble waard<span class=\"_ _4\"></span>e Er <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geen <span class=\"_ _b\"> </span>significant  verschil <span class=\"_ _b\"> </span>tussen <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _b\"> </span>waarde <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>geldmiddelen <span class=\"_ _b\"> </span>en kasequivalen<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>handel<span class=\"_ _4\"></span>s- <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>overige <span class=\"_ _8\"> </span>vorderingen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>andere <span class=\"_ _e\"> </span>vlottende <span class=\"_ _8\"> </span>activa<span class=\"_ _4\"></span>, <span class=\"_ _8\"> </span>handelssch<span class=\"_ _4\"></span>ulden <span class=\"_ _8\"> </span>en overige kor<span class=\"_ _4\"></span>tlopende verplic<span class=\"_ _4\"></span>htingen van de<span class=\"_ _4\"></span> Groep. De <span class=\"_ _4\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _5\"></span>van g<span class=\"_ _4\"></span>eldmiddel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>belegging<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>hun <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde, <span class=\"_ _4\"></span>gezi<span class=\"_ _4\"></span>en de <span class=\"_ _5\"></span>korte <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _5\"></span>instrumenten. <span class=\"_ _5\"></span>Zo <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaard<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>debit<span class=\"_ _4\"></span>euren <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>teuren,<span class=\"_ _4\"></span> die  alle <span class=\"_ _8\"> </span>onderworpen  zijn <span class=\"_ _8\"> </span>aan  de  no<span class=\"_ _4\"></span>rmale  hand<span class=\"_ _4\"></span>elskredie<span class=\"_ _4\"></span>tvoorwaarden, <span class=\"_ _d\"> </span>gelijk  a<span class=\"_ _4\"></span>an  hun <span class=\"_ _8\"> </span>re\u00eble  waarde<span class=\"_ _4\"></span>. Beleggingen<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>obligaties <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_ _6\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>beursgenoteerd<span class=\"_ _4\"></span>e marktprijzen. D<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties van de re\u00eble w<span class=\"_ _4\"></span>aarde wo<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t onder de nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerde resulta<span class=\"_ _4\"></span>ten. De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>klasse <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>gewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>nominal<span class=\"_ _4\"></span>e bedrag <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>conv<span class=\"_ _4\"></span>erteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _9\"></span>plus <span class=\"_ _9\"></span>8%, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>versch<span class=\"_ _4\"></span>il <span class=\"_ _9\"></span>tussen <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandel<span class=\"_ _4\"></span>enprijs <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>92% <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> laagste <span class=\"_ _4\"></span>slot-<span class=\"_ _4\"></span>VWAP <span class=\"_ _4\"></span>(8%)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(niveau <span class=\"_ _5\"></span>1)<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _5\"></span>lening <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Negm<span class=\"_ _4\"></span>a kl<span class=\"_ _4\"></span>asse <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>egen<span class=\"_ _4\"></span> re\u00eble waarde<span class=\"_ _4\"></span> als het nominale bedrag<span class=\"_ _4\"></span> van de converteer<span class=\"_ _4\"></span>bare lening plus <span class=\"ls3\">20</span>%, dat is het verschil<span class=\"_ _4\"></span> tussen de aandelenprij<span class=\"_ _4\"></span>s en <span class=\"ls6\">80</span>% van de<span class=\"_ _4\"></span> laagste slot-VW<span class=\"_ _4\"></span>AP (<span class=\"ls3\">20</span>%) (ni<span class=\"_ _4\"></span>veau 1). De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lening <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Kreos<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Capital <span class=\"_ _9\"></span>/ <span class=\"_ _3\"></span>Pon<span class=\"_ _4\"></span>tifax <span class=\"_ _9\"></span>Ve<span class=\"_ _2\"></span>ntures <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>ge<span class=\"_ _4\"></span>waardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>re\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde waarbij d<span class=\"_ _4\"></span>e re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>wordt g<span class=\"_ _4\"></span>eschat r<span class=\"_ _4\"></span>ekening ho<span class=\"_ _4\"></span>udend <span class=\"_ _4\"></span>met de <span class=\"_ _4\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _4\"></span>van het <span class=\"_ _4\"></span>zich voo<span class=\"_ _4\"></span>rdoen van <span class=\"_ _9\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>scenario\u2019s<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>waarschijnlij<span class=\"_ _4\"></span>kheden <span class=\"_ _9\"></span><span class=\"ff2\">worden <span class=\"_ _2\"></span>geschat <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bestaan <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>re\u00eble </span>waardebeoord<span class=\"_ _4\"></span>elingen van ni<span class=\"_ _4\"></span>veau 3.<span class=\"_ _3b\"> </span>De <span class=\"_ _3\"></span>re\u00eb<span class=\"_ _2\"></span>le <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _a\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>wordt <span class=\"_ _a\"></span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _3\"></span>tegen <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>en bepaald als<span class=\"_ _4\"></span> het nominal<span class=\"_ _4\"></span>e bedrag<span class=\"_ _4\"></span> van de co<span class=\"_ _4\"></span>nverteerba<span class=\"_ _4\"></span>re oblig<span class=\"_ _4\"></span>atie plus een ko<span class=\"_ _4\"></span>rting. D<span class=\"_ _4\"></span>e korting<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs38\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">op <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>verwachte <span class=\"_ _8\"> </span>conversie<span class=\"_ _4\"></span>prijs <span class=\"_ _8\"> </span>(92% <span class=\"_ _8\"> </span>van  de <span class=\"_ _8\"> </span>laagst<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>ee<span class=\"_ _2\"></span>ndaagse <span class=\"_ _8\"> </span>VWA<span class=\"_ _4\"></span>P  o<span class=\"_ _4\"></span>ver <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>P<span class=\"_ _2\"></span>rijsperiode<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>en  de<span class=\"_ _4\"></span>ze </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">verwachte con<span class=\"_ _4\"></span>versieprijs is<span class=\"_ _4\"></span> gebasee<span class=\"_ _4\"></span>rd op een Mon<span class=\"_ _4\"></span>te Carlo<span class=\"_ _4\"></span> simulatie. </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">In overeenstemming<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>met de tweede wijziging zijn er <span class=\"_ _2\"></span>spe<span class=\"_ _4\"></span>cifieke beperkingen ingevoerd met betrekking<span class=\"_ _4\"></span> tot </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _9\"></span>conversie <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Om <span class=\"_ _9\"></span>rekening <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>houden <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>beperking<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>conversie <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties, </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">wordt <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>uitstaande <span class=\"_ _e\"> </span>verplichting<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>verdisco<span class=\"_ _4\"></span>nteerd. <span class=\"_ _e\"> </span>Deze <span class=\"_ _8\"> </span>discontering <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgevoerd <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>basis <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">verwachte<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>datum <span class=\"_ _9\"></span>waarop <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>conversie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>weer <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>toegest<span class=\"_ _4\"></span>aan. <span class=\"_ _3\"></span>De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>data <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>geschat <span class=\"_ _3\"></span>door<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">Groep en bes<span class=\"_ _4\"></span>taan uit niv<span class=\"_ _4\"></span>eau 3 beoordelin<span class=\"_ _4\"></span>gen van d<span class=\"_ _4\"></span>e re\u00eble waarde. </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y140 ff1 fs1 fc5 sc1 ls1 ws0\">5.5.7 Fina<span class=\"_ _4\"></span>ncieel risicobe<span class=\"_ _4\"></span>heer </div><div class=\"t m0 x2 h3 y141 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y142 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _16\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>afdeling<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>moedermaa<span class=\"_ _4\"></span>tschappij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>co\u00f6rdinee<span class=\"_ _4\"></span>rt <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>toegang <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>nationale<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>en </div><div class=\"t m0 x2 h3 yee ff4 fs1 fc1 sc1 ls1 ws0\">international<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _a\"></span>markten <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>evalueert <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>beheer<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"></span>risico\u2019s <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>betrekking <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 yef ff4 fs1 fc1 sc1 ls1 ws0\">activiteiten<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>de  Groep.<span class=\"_ _4\"></span>  De <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>risico\u2019s  in<span class=\"_ _4\"></span>  ver<span class=\"_ _4\"></span>band  <span class=\"ff2\">met <span class=\"_ _8\"> </span>de  bedrijfsac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _8\"> </span>van  de<span class=\"_ _4\"></span>  Groep<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2 h3 yf0 ff4 fs1 fc1 sc1 ls1 ws0\">beperken <span class=\"_ _16\"> </span>zich <span class=\"_ _19\"> </span>tot <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>minimaal <span class=\"_ _16\"> </span>wisselkoersrisic<span class=\"_ _4\"></span>o. <span class=\"_ _19\"> </span>Er <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>geen <span class=\"_ _19\"> </span>noemenswaa<span class=\"_ _4\"></span>rdige <span class=\"_ _19\"> </span>risico\u2019s, <span class=\"_ _16\"> </span>zoals </div><div class=\"t m0 x2 h3 yf1 ff2 fs1 fc1 sc1 lsb ws0\">liquiditeitsrisico of <span class=\"_ _4\"></span>renterisico, aangezien d<span class=\"_ _4\"></span>e Groep <span class=\"ls1\">geen <span class=\"_ _5\"></span>schulden heef<span class=\"_ _4\"></span>t me<span class=\"_ _4\"></span>t een <span class=\"_ _4\"></span>vari<span class=\"_ _4\"></span>abele <span class=\"_ _4\"></span>rente<span class=\"lsf\">. </span>De <span class=\"_ _5\"></span>Groep </span></div><div class=\"t m0 x2 h3 yf2 ff2 fs1 fc1 sc1 ls1 ws0\">koopt of ve<span class=\"_ _4\"></span>rhandelt geen fin<span class=\"_ _4\"></span>anci\u00eble instrum<span class=\"_ _4\"></span>enten voo<span class=\"_ _4\"></span>r speculati<span class=\"_ _4\"></span>eve doeleinden.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yf3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 yf4 ff2 fs1 fc1 sc1 ls32 ws0\">A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">KAPITAALBEHE<span class=\"_ _4\"></span>ER </span></span></div><div class=\"t m0 x2 h3 y143 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y144 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>beheert <span class=\"_ _5\"></span>haar <span class=\"_ _5\"></span>kapitaal <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>continu\u00efteit <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>blijven <span class=\"_ _5\"></span>opereren.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y145 ff2 fs1 fc1 sc1 ls1 ws0\">Tegelijk <span class=\"_ _5\"></span>wenst <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>rendement <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>haar <span class=\"_ _5\"></span>belangenhoud<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>via <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resul<span class=\"_ _4\"></span>taten <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>haar </div><div class=\"t m0 x2 h3 y146 ff2 fs1 fc1 sc1 ls1 ws0\">onderzoeksac<span class=\"_ _4\"></span>tiviteiten, waarvan wordt verwach<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze zullen leiden tot <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>oena<span class=\"_ _4\"></span>me <span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van </div><div class=\"t m0 x2 h3 y1f3 ff2 fs1 fc1 sc1 ls1 ws0\">de aandelen v<span class=\"_ _4\"></span>an de Vennoo<span class=\"_ _4\"></span>tschap. Dez<span class=\"_ _4\"></span>e strategie is ni<span class=\"_ _4\"></span>et gewijzig<span class=\"_ _4\"></span>d ten opzicht<span class=\"_ _4\"></span>e van voorgaande ja<span class=\"_ _4\"></span>ren. </div><div class=\"t m0 x2 h3 y1f1 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1f2 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _b\"> </span>kapitaalstruc<span class=\"_ _4\"></span>tuur <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Groep  bestaat <span class=\"_ _b\"> </span>uit <span class=\"_ _b\"> </span>belegg<span class=\"_ _4\"></span>ingen, <span class=\"_ _b\"> </span>geldmiddelen,  kasequival<span class=\"_ _4\"></span>enten <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>niet-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y1d4 ff2 fs1 fc1 sc1 ls1 ws0\">beschikbare <span class=\"_ _21\"> </span>banktegoeden, <span class=\"_ _21\"> </span>en <span class=\"_ _24\"> </span>eigen <span class=\"_ _24\"> </span>vermogen<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>toerekenbaar <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>houders <span class=\"_ _21\"> </span>van <span class=\"_ _24\"> </span>eigen<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y1d5 ff2 fs1 fc1 sc1 ls1 ws0\">vermogensin<span class=\"_ _4\"></span>strumenten va<span class=\"_ _4\"></span>n de <span class=\"_ _2\"></span>Vennoo<span class=\"_ _4\"></span>tschap, waaronder kapitaal, reserv<span class=\"_ _4\"></span>es en <span class=\"_ _2\"></span>overgedragen resultat<span class=\"_ _4\"></span>en, </div><div class=\"t m0 x2 h3 y1d6 ff2 fs1 fc1 sc1 ls1 ws0\">zoals respecti<span class=\"_ _4\"></span>evelijk verm<span class=\"_ _4\"></span>eld in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>7 en 5.7.8. </div><div class=\"t m0 x2 h3 y1d7 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1d8 ff2 fs1 fc1 sc1 ls1 ws0\">De Groep beheert haar kapitaalstructuu<span class=\"_ _4\"></span>r en <span class=\"_ _2\"></span>maakt de nodige aanpassingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>het licht van <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y1d9 ff2 fs1 fc1 sc1 ls1 ws0\">in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>economische <span class=\"_ _3\"></span>omstan<span class=\"_ _4\"></span>digheden, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>risicokenmerken <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderliggende <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verwacht<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y1da ff2 fs1 fc1 sc1 ls1 ws0\">kasbehoeften van de <span class=\"_ _2\"></span>lopende onderzoeksactivi<span class=\"_ _4\"></span>teiten. Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kapitaalstructuu<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>worden<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1db ff2 fs1 fc1 sc1 ls1 ws0\">vooral de <span class=\"_ _2\"></span>huidige<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kaspositi<span class=\"_ _4\"></span>e en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwach<span class=\"_ _4\"></span>te cash <span class=\"_ _2\"></span>burn als voornaamste parameters<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gehanteerd. De cash </div><div class=\"t m0 x2 h3 y72 ff2 fs1 fc1 sc1 ls1 ws0\">burn <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>gedefinieerd <span class=\"_ _3\"></span>als <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>nettoresultaa<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>gecorrigeerd <span class=\"_ _3\"></span>voor <span class=\"_ _a\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>verminderd <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de </div><div class=\"t m0 x2 h3 y1c1 ff2 fs1 fc1 sc1 ls1 ws0\">investering<span class=\"_ _4\"></span>en in vaste acti<span class=\"_ _4\"></span>va. </div><div class=\"t m0 x2 h3 y1c2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ya5 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>wenst <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>kapitaals<span class=\"_ _4\"></span>tructuur <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stand <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>volstaat <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>minste <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1c3 ff2 fs1 fc1 sc1 ls1 ws0\">onderzoeksac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>financieren. <span class=\"_ _b\"> </span>Hierbij <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>g<span class=\"_ _4\"></span>een <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _6\"> </span>kasinkom<span class=\"_ _4\"></span>sten <span class=\"_ _b\"> </span>uit </div><div class=\"t m0 x2 h3 y1c4 ff2 fs1 fc1 sc1 ls1 ws0\">mogelijke <span class=\"_ _5\"></span>samenwerkingso<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ande<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>kasg<span class=\"_ _4\"></span>enererende <span class=\"_ _4\"></span>activit<span class=\"_ _4\"></span>eiten. <span class=\"_ _4\"></span>Om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>kapitaalstruc<span class=\"_ _4\"></span>tuur </div><div class=\"t m0 x2 h3 y1c5 ff2 fs1 fc1 sc1 ls1 ws0\">in stand te houd<span class=\"_ _4\"></span>en, kan de <span class=\"_ _4\"></span>Groep nieuwe<span class=\"_ _4\"></span> aandelen ui<span class=\"_ _4\"></span>tgeven of financi<span class=\"_ _4\"></span>eringsove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten afsluiten. </div><div class=\"t m0 x2 h3 y1c6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1c7 ff2 fs1 fc1 sc1 ls1 ws0\">De Groep is<span class=\"_ _4\"></span> niet onderhe<span class=\"_ _4\"></span>vig aan enige <span class=\"_ _4\"></span>extern opg<span class=\"_ _4\"></span>elegde kapitaalv<span class=\"_ _4\"></span>ereisten. </div><div class=\"t m0 x2 h3 y1c8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y1c9 ff2 fs1 fc1 sc1 ls33 ws0\">B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORNAAMSTE BO<span class=\"_ _4\"></span>EKHOUD<span class=\"_ _4\"></span>KUNDIGE PRINCI<span class=\"_ _4\"></span>PES </span></span></div><div class=\"t m0 x2 h3 y1ca ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1cb ff2 fs1 fc1 sc1 ls1 ws0\">Details <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>voorna<span class=\"_ _4\"></span>amste <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>prin<span class=\"_ _4\"></span>cipes <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>methodes, <span class=\"_ _e\"></span>inclusief <span class=\"_ _a\"></span>de <span class=\"_ _8\"> </span>opnamecri<span class=\"_ _4\"></span>teria, <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y1cc ff2 fs1 fc1 sc1 ls1 ws0\">waarderings<span class=\"_ _4\"></span>basis <span class=\"_ _3\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>waarop <span class=\"_ _a\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>kosten <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>geboekt, <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>elke <span class=\"_ _a\"></span>categorie <span class=\"_ _3\"></span>van </div><div class=\"t m0 x2 h3 y1cd ff2 fs1 fc1 sc1 ls1 ws0\">financi\u00eble ac<span class=\"_ _4\"></span>tiva, passiva <span class=\"_ _4\"></span>en eigen-vermog<span class=\"_ _4\"></span>ensinstrum<span class=\"_ _4\"></span>enten, wo<span class=\"_ _4\"></span>rden toegelich<span class=\"_ _4\"></span>t in punt <span class=\"_ _4\"></span>5.5.3.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y139 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CATEGORIE\u00cbN VAN FI<span class=\"_ _4\"></span>NANCI\u00cbLE INS<span class=\"_ _4\"></span>TRUMENTEN </span></span>De financi\u00eble ins<span class=\"_ _4\"></span>trument<span class=\"_ _4\"></span>en waarover de <span class=\"_ _4\"></span>Groep mom<span class=\"_ _4\"></span>enteel beschi<span class=\"_ _4\"></span>kt, zijn: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Handelsvorde<span class=\"_ _4\"></span>ringen en -sch<span class=\"_ _4\"></span>ulden </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen op <span class=\"_ _4\"></span>korte termij<span class=\"_ _4\"></span>n </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Geldmiddelen, kas<span class=\"_ _4\"></span>equivalen<span class=\"_ _4\"></span>ten en beleggingen (zie toelichting 5.7.6) ten bedrage van 1,7<span class=\"_ _2\"></span> miljoen </span></span>euro (2<span class=\"_ _4\"></span>022<span class=\"ls44\">: <span class=\"_ _4\"></span><span class=\"ls1\">3,6 miljo<span class=\"_ _4\"></span>en eu<span class=\"_ _4\"></span>ro). Als <span class=\"_ _4\"></span>er word<span class=\"_ _4\"></span>t beleg<span class=\"_ _4\"></span>d, is da<span class=\"_ _4\"></span>t voo<span class=\"_ _4\"></span>ral in o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>een l<span class=\"_ _4\"></span>aag risico<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> </span></span>termijnbel<span class=\"_ _4\"></span>eggingen \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Converteerba<span class=\"_ _4\"></span>re obligati<span class=\"_ _4\"></span>es (zie toeli<span class=\"_ _4\"></span>chting 5.5.6) </span></span>D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">MARKTRISICO<span class=\"_ _4\"></span> </span></span>Als <span class=\"_ _3\"></span>gevolg<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>activiteite<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>inkom<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Groep <span class=\"_ _9\"></span>blootgesteld <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>financi\u00eble<span class=\"_ _4\"></span> wisselkoers<span class=\"_ _4\"></span>risico\u2019s. <span class=\"_ _5\"></span>Een aanz<span class=\"_ _4\"></span>ienlijk <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de uitga<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>imm<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>gefacturee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>USD<span class=\"_ _4\"></span> en <span class=\"_ _5\"></span>GBP. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>probeert <span class=\"_ _4\"></span>om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>inkomende <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>uitgaan<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _5\"></span>valuta <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>comp<span class=\"_ _4\"></span>enseren. Sensitiviteitsanal<span class=\"_ _4\"></span>yse op wiss<span class=\"_ _4\"></span>elkoersen De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>blootgest<span class=\"_ _4\"></span>eld <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>schommeli<span class=\"_ _4\"></span>ngen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>Britse <span class=\"_ _2\"></span>pond <span class=\"_ _2\"></span>(GBP) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaanse<span class=\"_ _4\"></span> dollar (USD) <span class=\"_ _4\"></span>ten opzichte va<span class=\"_ _4\"></span>n de euro. De  gevoelighei<span class=\"_ _4\"></span>d  van  de  wins<span class=\"_ _4\"></span>t  of  het  verlies  voor  wis<span class=\"_ _4\"></span>selkoersscho<span class=\"_ _4\"></span>mmelingen  is <span class=\"_ _8\"> </span>vooral  te  wijten  aan financi\u00eble ins<span class=\"_ _4\"></span>trumenten di<span class=\"_ _4\"></span>e in Ame<span class=\"_ _4\"></span>rikaanse dolla<span class=\"_ _4\"></span>r en Brits<span class=\"_ _4\"></span>e pond zijn uitged<span class=\"_ _4\"></span>rukt. <table class=\"s w13e hbf\" id=\"_2f0edcdb-26d4-430c-9bd8-c7517c1a24b7\"><tr><td class=\"c xe7 yc14 w88 h68\"><div class=\"t m0 x4 h9 y42c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td class=\"c x110 yc15 w13f hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">IMPACT OP DE WINST NA<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x111 yc16 w140 hae\" colspan=\"2\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">BELASTINGEN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x112 yc17 w48 h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x113 yc17 w8a h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc18 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc18 w48 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">300<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc18 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">163<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc19 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc19 w48 h28\"><div class=\"t m0 x68 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">367</span> </div></td><td class=\"c x113 yc19 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc1a w88 h69\"><div class=\"t m0 x4 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselk<span class=\"_ _4\"></span>oers GBP/euro met 10% </div></td><td class=\"c x112 yc1a w48 h69\"><div class=\"t m0 x9 ha y793 ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc1a w8a h69\"><div class=\"t m0 xb ha y793 ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc1b w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers GBP/euro met 10% </div></td><td class=\"c x112 yc1b w48 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x113 yc1b w8a h28\"><div class=\"t m0 x10 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td></tr></table>E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">BEHEER VAN HET <span class=\"_ _4\"></span>RENTERISICO </span></span>Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>externe schuldfinancieri<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>heeft geen contracten <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>variabel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>rentevoet. <span class=\"_ _9\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>momenteel <span class=\"_ _2\"></span>binnen <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _9\"></span>nood <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>een specifiek beleid<span class=\"_ _4\"></span> inzake he<span class=\"_ _4\"></span>t beheer van he<span class=\"_ _4\"></span>t renteris<span class=\"_ _4\"></span>ico. F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">BEHEER VAN H<span class=\"_ _4\"></span>ET KREDIETRI<span class=\"_ _4\"></span>SICO </span></span>Kredietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>betreft <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>risico <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tegenpartij <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>contractuel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>nakomen <span class=\"_ _2\"></span>en waarbij <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>financieel <span class=\"_ _9\"></span>verlies <span class=\"_ _2\"></span>zou <span class=\"_ _9\"></span>lijden. <span class=\"_ _2\"></span>Het <span class=\"_ _9\"></span>beleid <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>erop <span class=\"_ _9\"></span>gericht <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>enkel <span class=\"_ _9\"></span>met kredietwaardig<span class=\"_ _4\"></span>e  t<span class=\"_ _4\"></span>egenpartijen <span class=\"_ _8\"> </span>te  w<span class=\"_ _4\"></span>erken <span class=\"_ _8\"> </span>en,  waar <span class=\"_ _8\"> </span>nodig, <span class=\"_ _8\"> </span>voldoende <span class=\"_ _8\"> </span>zekerheden <span class=\"_ _8\"> </span>te  eisen. <span class=\"_ _8\"> </span>Informatie<span class=\"_ _4\"></span> omtrent <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>krediet<span class=\"_ _4\"></span>waardigheid <span class=\"_ _26\"> </span>van <span class=\"_ _2b\"> </span>tegenpartijen <span class=\"_ _26\"> </span>wordt <span class=\"_ _2b\"> </span>aangeleverd <span class=\"_ _26\"> </span>door <span class=\"_ _2b\"> </span>onafhankelijke<span class=\"_ _4\"></span> ratingagen<span class=\"_ _4\"></span>tschappen <span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>beschi<span class=\"_ _4\"></span>kbaar is, <span class=\"_ _5\"></span>gebruikt de <span class=\"_ _5\"></span>Groep publie<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>beschikbare<span class=\"_ _4\"></span> informa<span class=\"_ _4\"></span>tie<span class=\"_ _4\"></span> alsook <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>interne <span class=\"_ _9\"></span>gegevens. <span class=\"_ _2\"></span>Het <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>redietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>beheerd <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>individu<span class=\"_ _4\"></span>ele <span class=\"_ _9\"></span>opvolging <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de kredieten pe<span class=\"_ _4\"></span>r tegenpartij do<span class=\"_ _4\"></span>or de finan<span class=\"_ _4\"></span>ci\u00eble afdeling <span class=\"_ _4\"></span>van Oxurion.<span class=\"_ _3b\"> </span>De G<span class=\"_ _4\"></span>roep h<span class=\"_ _4\"></span>eeft <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>beperkt <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>klanten. <span class=\"_ _5\"></span>Het kredie<span class=\"_ _4\"></span>trisico <span class=\"_ _4\"></span>wordt al<span class=\"_ _4\"></span>s v<span class=\"_ _4\"></span>erwaarloosb<span class=\"_ _4\"></span>aar bes<span class=\"_ _4\"></span>chouwd <span class=\"_ _4\"></span>omda<span class=\"_ _4\"></span>t er  in  het <span class=\"_ _8\"> </span>verleden  nooit  p<span class=\"_ _4\"></span>roblemen  zijn<span class=\"_ _4\"></span>  geweest  m<span class=\"_ _4\"></span>et  het  innen <span class=\"_ _8\"> </span>van  betalingen<span class=\"_ _4\"></span>.  Tot  dusver  kond<span class=\"_ _4\"></span>en betalingen zond<span class=\"_ _4\"></span>er vertrag<span class=\"_ _4\"></span>ing worden<span class=\"_ _4\"></span> ge\u00efnd en me<span class=\"_ _4\"></span>t een beperkt kredi<span class=\"_ _4\"></span>etrisico. Het <span class=\"_ _6\"> </span>krediet<span class=\"_ _4\"></span>risico <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>geldb<span class=\"_ _4\"></span>eleggingen <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>beperkt, <span class=\"_ _6\"> </span>aangezien <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>tegenpartijen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>banken <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>hoge kredietscor<span class=\"_ _4\"></span>es, toegekend do<span class=\"_ _4\"></span>or interna<span class=\"_ _4\"></span>tionale ra<span class=\"_ _4\"></span>tingagentschap<span class=\"_ _4\"></span>pen. G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">BEHEER VAN HET LIQ<span class=\"_ _4\"></span>UIDITEITSRISICO<span class=\"_ _4\"></span> </span></span>De <span class=\"_ _3\"></span>Gro<span class=\"_ _4\"></span>ep <span class=\"_ _3\"></span>behe<span class=\"_ _4\"></span>ert <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>liquiditei<span class=\"_ _4\"></span>tsrisico <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>zorgen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>voldoend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>reserves, <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beschikba<span class=\"_ _4\"></span>arheid <span class=\"_ _9\"></span>van bijkomende<span class=\"_ _4\"></span> financi<span class=\"_ _4\"></span>eringsve<span class=\"_ _4\"></span>rbintenissen<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>voortdurend<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eprojecteerde<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>kasstrom<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te controleren. <span class=\"_ _4\"></span>Momenteel is<span class=\"_ _4\"></span> de Groep<span class=\"_ _4\"></span> niet onderwor<span class=\"_ _4\"></span>pen aan enig s<span class=\"_ _4\"></span>ubstantieel li<span class=\"_ _4\"></span>quiditeitsris<span class=\"_ _4\"></span>ico. De co<span class=\"_ _4\"></span>ntractuele <span class=\"_ _4\"></span>niet-ve<span class=\"_ _4\"></span>rdiscontee<span class=\"_ _4\"></span>rde loop<span class=\"_ _4\"></span>tijden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de f<span class=\"_ _4\"></span>inanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>tingen pe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2022 en<span class=\"_ _4\"></span> 2023 zijn als<span class=\"_ _4\"></span> volgt: <table class=\"s w141 hc0\" id=\"_57b4baf7-e351-4f37-8021-44a30fd25c2b\"><tr><td class=\"c xec yc1c w142 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc1c w143 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc1c w144 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc1c w146 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc1d w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc1e w147 hab\"><div class=\"t m0 xeb h9 yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2022)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc1e w148 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc1e w149 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc1e w14b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc1f w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">88<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">78<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc1f w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">389<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc1f w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.093 </div></td></tr><tr><td class=\"c xe7 yc20 w8b h28\"><div class=\"t m0 x4 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x120 yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x121 yc20 w8d h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">3.456 </div></td><td class=\"c x122 yc20 w8c h28\"><div class=\"t m0 x6 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">541<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc20 w8d h28\"><div class=\"t m0 x9 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc20 w8e h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">7.453 </div></td></tr><tr><td class=\"c xe7 yc21 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc21 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td><td class=\"c x120 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc21 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td></tr><tr><td class=\"c xe7 yc22 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc22 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td><td class=\"c x120 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc22 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 yc23 w8b h28\"><div class=\"t m0 x4 h9 y360 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">9.669<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">1.806<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc23 w8d h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">3.600<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc23 w8c h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">930<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc23 w8d h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc23 w8e h28\"><div class=\"t m0 x3f h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">16.399<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w141 hc1\" id=\"_da23a1e6-6bc0-47b4-b9da-da35004588ae\"><tr><td class=\"c xec yc24 w142 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc24 w143 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc24 w144 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc24 w146 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc25 w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc26 w147 hab\"><div class=\"t m0 xeb h9 yb5d ff2 fs3 fc1 sc1 ls7 ws0\">2023)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc26 w148 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc26 w149 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc26 w14b hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc27 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc27 w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc27 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc27 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc27 w8e h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">353<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc28 w8b h29\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc28 w8c h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.614 </div></td><td class=\"c x120 yc28 w8c h29\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">441<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc28 w8c h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc28 w8e h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.055 </div></td></tr><tr><td class=\"c xe7 yc29 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc29 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td><td class=\"c x120 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc29 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td></tr><tr><td class=\"c xe7 yc2a w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc2a w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x120 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2a w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td></tr><tr><td class=\"c xe7 yc2b w8b h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc2b w8c h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">8.416<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc2b w8c h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">555<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc2b w8d h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc2b w8c h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc2b w8d h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2b w8e h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">9.096<span class=\"ls1\"> </span></div></td></tr></table>5.7.4<span class=\"ff9\"> <span class=\"_ _22\"> </span></span>Handels- en <span class=\"_ _4\"></span>overige vorderi<span class=\"_ _4\"></span>ngen, belasti<span class=\"_ _4\"></span>ngen op lang<span class=\"_ _4\"></span>e en korte t<span class=\"_ _4\"></span>ermijn  5.7.4.1 Ha<span class=\"_ _4\"></span>ndels- en overi<span class=\"_ _4\"></span>ge vorderinge<span class=\"_ _4\"></span>n <table class=\"s w184 hd8\" id=\"_42f4dc89-4769-42cc-9724-fc7c245a7463\"><tr><td class=\"c xe7 ycf8 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycf8 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf8 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycf9 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Handelsvorde<span class=\"_ _4\"></span>ringen </div></td><td class=\"c x126 ycf9 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf9 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfa w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige vord<span class=\"_ _4\"></span>eringen </div></td><td class=\"c x126 ycfa w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">703<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfa w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2.696 </div></td></tr><tr><td class=\"c xe7 ycfb w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Vooruitbe<span class=\"_ _4\"></span>taalde kosten en overige vlottende<span class=\"_ _4\"></span> activa<span class=\"_ _2\"></span> </div></td><td class=\"c x126 ycfb w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfb w6 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">309<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfc w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ycfc w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">878<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfc w6 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.321<span class=\"ls1\"> </span></div></td></tr></table>De  overig<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>vorderingen<span class=\"_ _4\"></span>  hebb<span class=\"_ _4\"></span>en  vooral <span class=\"_ _8\"> </span>betrekking <span class=\"_ _8\"> </span>op  voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span>:  0,<span class=\"ls3\">37</span>3 <span class=\"_ _8\"> </span>miljoen  euro<span class=\"_ _4\"></span>  in <span class=\"_ _8\"> </span>2023<span class=\"lse\">, </span>tegenover <span class=\"_ _2\"></span>2,376 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2022. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>voorschotten <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>vooraf <span class=\"_ _9\"></span>betaald <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>CRO-<span class=\"_ _3b\"> </span>partners, voo<span class=\"_ _4\"></span>ral in verband<span class=\"_ _4\"></span> met rechts<span class=\"_ _4\"></span>treekse kos<span class=\"_ _4\"></span>ten en doorger<span class=\"_ _4\"></span>ekende kos<span class=\"_ _4\"></span>ten. Dubieuze <span class=\"_ _5\"></span>handelsvorde<span class=\"_ _4\"></span>ringen <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>inschatting <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kredi<span class=\"_ _4\"></span>etverliezen<span class=\"_ _4\"></span> over <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gebruiksduur <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>actiefbestandde<span class=\"_ _4\"></span>el, <span class=\"_ _8\"> </span>rekening <span class=\"_ _8\"> </span>houdend <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>de  b<span class=\"_ _4\"></span>etalings<span class=\"_ _4\"></span>historiek <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de tegenpartij. O<span class=\"_ _4\"></span>p 31 decemb<span class=\"_ _4\"></span>er 2023 en 2<span class=\"_ _4\"></span>022 zijn er geen <span class=\"_ _4\"></span>materi\u00eble v<span class=\"_ _4\"></span>ervallen hand<span class=\"_ _4\"></span>elsvorderin<span class=\"_ _4\"></span>gen. De onderstaand<span class=\"_ _4\"></span>e tabel toon<span class=\"_ _4\"></span>t de evolutie<span class=\"_ _4\"></span> van de b<span class=\"_ _4\"></span>elangrijkste h<span class=\"_ _4\"></span>andelsvorde<span class=\"_ _4\"></span>ringen op bal<span class=\"_ _4\"></span>ansdatum: <table class=\"s w185 hd9\" id=\"_2ec2579f-c00e-453e-967c-cea8daecbfe5\"><tr><td class=\"c xe7 ycfd w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycfd w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfd w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfe w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Eumedica </div></td><td class=\"c x126 ycfe w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 ycfe w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">90<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycff w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Inceptua Group </div></td><td class=\"c x126 ycff w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycff w6 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">85<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd00 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">VIB </div></td><td class=\"c x126 yd00 w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd00 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">119<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd01 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Overige handel<span class=\"_ _4\"></span>svorderingen </div></td><td class=\"c x126 yd01 w5 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">38<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd01 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">22<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd02 w4 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd02 w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd02 w6 h4a\"><div class=\"t m0 xa h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Het <span class=\"_ _6\"> </span>managemen<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>heeft <span class=\"_ _6\"> </span>vold<span class=\"_ _4\"></span>oende <span class=\"_ _6\"> </span>vertrouwen <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>kredietwaa<span class=\"_ _4\"></span>rdigheid <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>tegenpartij <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de handelsvord<span class=\"_ _4\"></span>eringen word<span class=\"_ _4\"></span>en als volledig<span class=\"_ _4\"></span> inbaar bescho<span class=\"_ _4\"></span>uwd. Vervaldagenbala<span class=\"_ _4\"></span>ns van vord<span class=\"_ _4\"></span>eringen die <span class=\"_ _4\"></span>verschuldigd <span class=\"_ _4\"></span>zijn, maar nog s<span class=\"_ _4\"></span>teeds als in<span class=\"_ _4\"></span>baar worden<span class=\"_ _4\"></span> beschouwd<span class=\"_ _4\"></span>: <table class=\"s w14f hda\" id=\"_faff35cb-3b06-4e48-b5b0-02eb54eb65b3\"><tr><td class=\"c xe7 yd03 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td class=\"c x126 yd03 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd03 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd04 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">0 <span class=\"ls1\">- 60 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd04 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd04 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd05 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">60 <span class=\"ls1\">- 90 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd05 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd05 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd06 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">90 <span class=\"ls1\">- 120 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd06 w5 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd06 w6 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd07 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">meer dan 120 dage<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd07 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd07 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd08 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd08 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd08 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van de <span class=\"_ _9\"></span>inbaarheid van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>handelsvordering, houdt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _2\"></span>in de <span class=\"_ _20\"> </span>kwaliteit <span class=\"_ _11\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _20\"> </span>vordering <span class=\"_ _11\"> </span>t<span class=\"_ _2\"></span>ussen <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>datum <span class=\"_ _20\"> </span>waarop <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>krediet <span class=\"_ _11\"> </span>werd <span class=\"_ _20\"> </span>verleend <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>de rapporterin<span class=\"_ _4\"></span>gsdatum. De Groep he<span class=\"_ _4\"></span>eft geen zeke<span class=\"_ _4\"></span>rheden ve<span class=\"_ _4\"></span>rbonden aan de<span class=\"_ _4\"></span>ze vordering<span class=\"_ _4\"></span>en. 5.7.4.2<span class=\"ff10\"> <span class=\"_ _f\"> </span></span>Belastingen Belastingen o<span class=\"_ _4\"></span>p lange termijn <table class=\"s w184 hdb\" id=\"_05741ebe-f63a-40c4-8ac1-e4d7ac251995\"><tr><td class=\"c xe7 yd09 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd09 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd09 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0a w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0a w5 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.525 </div></td><td class=\"c x127 yd0a w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.785 </div></td></tr><tr><td class=\"c xe7 yd0b w4 hb\"><div class=\"t m0 x4 h9 y7dc ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd0b w5 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.525<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0b w6 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.785<span class=\"ls1\"> </span></div></td></tr></table>Oxurion ontvang<span class=\"_ _4\"></span>t belastingkredie<span class=\"_ _4\"></span>ten voor O&amp;O-uitgaven<span class=\"_ _4\"></span>. Als er onvoldoende belasti<span class=\"_ _4\"></span>ng verschuldigd is om het <span class=\"_ _8\"> </span>belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>mee <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>verrekenen, <span class=\"_ _8\"> </span>kan <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>krediet <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>overged<span class=\"_ _4\"></span>ragen <span class=\"_ _e\"> </span>naar  de<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>volgende  vijf aanslagjaren. <span class=\"_ _f\"> </span>Aan <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>eind <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>deze <span class=\"_ _17\"> </span>vijf <span class=\"_ _f\"> </span>beoordeling<span class=\"_ _4\"></span>sjaren <span class=\"_ _f\"> </span>wordt <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>saldo <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>ongebruik<span class=\"_ _4\"></span>te belastingvermin<span class=\"_ _4\"></span>dering in co<span class=\"_ _4\"></span>ntanten van de<span class=\"_ _4\"></span> overheid<span class=\"_ _4\"></span> ontvangen. Belastingen o<span class=\"_ _4\"></span>p korte termijn <table class=\"s w185 hdc\" id=\"_387f456b-d36b-47bc-b2ca-29574dc71273\"><tr><td class=\"c xe7 yd0c w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd0c w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0c w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0d w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> BTW </div></td><td class=\"c x126 yd0d w5 h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">86<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0d w6 h8\"><div class=\"t m0 xa ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0e w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> roerende voorheffing </div></td><td class=\"c x126 yd0e w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td><td class=\"c x127 yd0e w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td></tr><tr><td class=\"c xe7 yd0f w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0f w5 h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0f w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd10 w4 h76\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yd10 w5 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">32<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd10 w6 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">33<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ybd7 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ybd7 w5 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">188<span class=\"ls1\"> </span></div></td><td class=\"c x127 ybd7 w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">189<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>uitstaande <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tingsvorderingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen <span class=\"_ _2\"></span>BTW, <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen<span class=\"_ _4\"></span> roerende voorheffing op intresten, Amerikaanse<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>vennootschapsbel<span class=\"_ _4\"></span>asting en <span class=\"_ _2\"></span>het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _2\"></span>op korte termijn. 5.7.6 Beleggi<span class=\"_ _4\"></span>ngen <table class=\"s w186 hde\" id=\"_9d245cff-8001-44b8-a57e-5bd543962b0e\"><tr><td class=\"c xe7 yd14 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd14 wb5 h8\"><div class=\"t m0 x9 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd14 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd15 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>leggingen </div></td><td class=\"c x126 yd15 wb5 h8\"><div class=\"t m0 x81 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd15 w8a h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd16 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal beleggingen </div></td><td class=\"c x126 yd16 wb5 h4a\"><div class=\"t m0 x81 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd16 w8a h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w187 hdf\" id=\"_1ff0001d-fbc3-40e6-be14-f30d54e605a8\"><tr><td></td><td class=\"c x161 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x162 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x163 yd18 w189 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen<span class=\"_ _3b\"> </span></div></td><td class=\"c x164 yd18 w18a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen re\u00eble<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x165 yd19 w18b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">geamortizeerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x166 yd19 w18c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde via<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1a wb6 h78\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Financi\u00eble activa volgens ca<span class=\"_ _4\"></span>tegorie\u00ebn gedefinieerd in IFRS <span class=\"_ _4\"></span>9 </div></td><td class=\"c x167 yd1b w18d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">kostprijs<span class=\"_ _3b\"> </span></div></td><td class=\"c x168 yd1b w18e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">OCI<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2022 </div></td><td class=\"c x126 yd1c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1c w8a h8\"><div class=\"t m0 xa h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">247<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd1d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd1d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yd1e wb6 hb\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd1e wb7 hb\"><div class=\"t m0 x1c ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1e w8a hb\"><div class=\"t m0 xb ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd1f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd1f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1f w8a h8\"><div class=\"t m0 x68 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">152</span> </div></td></tr><tr><td class=\"c xe7 yd20 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd20 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd20 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-4 </div></td></tr><tr><td class=\"c xe7 yd21 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd21 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd21 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td></tr><tr><td class=\"c xe7 yd22 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2022<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd22 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd22 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd23 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd23 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd23 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd24 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd24 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd24 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd25 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd26 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd26 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd26 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd27 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd27 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd27 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd28 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd29 wb6 hb\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd29 wb7 hb\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd29 w8a hb\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd2a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2b wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd2b wb7 h8\"><div class=\"t m0 x1c h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2b w8a h8\"><div class=\"t m0 x9 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2023 </div></td><td class=\"c x126 yd2c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2c w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd2d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2e wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd2e wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2e w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd2f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2f w8a h8\"><div class=\"t m0 x25 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xe7 yd30 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd30 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd30 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd31 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd31 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd31 w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd32 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2023<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd32 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd32 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd33 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd33 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd33 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd34 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd34 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd34 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd35 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd36 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd36 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd36 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd37 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd37 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd37 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd38 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd39 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd39 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd39 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd3a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd3b wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd3b wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3b w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>heeft <span class=\"_ _2\"></span>beslist <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>vooral <span class=\"_ _2\"></span>gebruik <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>maken <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>spaar- <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>termijnrekening<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>haar <span class=\"_ _2\"></span>fondsen <span class=\"_ _9\"></span>te beheren. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>overige <span class=\"_ _5\"></span>obligatie <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>aangehouden <span class=\"_ _5\"></span>door <span class=\"_ _4\"></span>KBC <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span><span class=\"lsb\">is<span class=\"ls1\"> <span class=\"_ _5\"></span>van een <span class=\"_ _5\"></span>private <span class=\"_ _4\"></span>ins<span class=\"_ _4\"></span>telling. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e cr<span class=\"_ _4\"></span>edit <span class=\"_ _4\"></span>rating<span class=\"_ _4\"></span> </span></span>is<span class=\"ls1\"> <span class=\"_ _6\"> </span>A+. <span class=\"_ _7\"> </span>Obligaties <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>egen <span class=\"_ _b\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>hi\u00ebra<span class=\"_ _4\"></span>rchisch <span class=\"_ _6\"> </span>niveau <span class=\"_ _6\"> </span>1 <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>van </span>beursgeno<span class=\"_ _4\"></span>teerde marktp<span class=\"_ _4\"></span>rijzen. 5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: <table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna wordt beschr<span class=\"_ _4\"></span>even: Negma Grou<span class=\"_ _4\"></span>p Ltd. Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span>De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> 15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan 38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span>Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma (Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span>Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span>kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span>Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span>De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span>Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de overeenkoms<span class=\"_ _4\"></span>t geschrapt. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> 2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per 31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span>waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> (50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span>De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> I<span class=\"_ _3b\"> </span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span>en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span>Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span>zijn vervuld; of<span class=\"_ _4\"></span> 3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span>6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span>Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span>zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span>na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span>overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> op 1 januari <span class=\"_ _4\"></span>2024. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span>ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span>vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> 1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span>3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span>De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span>D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span>O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot 20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging van de conve<span class=\"_ _4\"></span>rsie. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span>3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span>uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span>Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span>ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "5.5.6 Fina<span class=\"_ _4\"></span>nci\u00eble instrum<span class=\"_ _4\"></span>enten De <span class=\"_ _7\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>handels<span class=\"_ _4\"></span>vorderingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>handelsschulden, <span class=\"_ _6\"> </span>geldmiddel<span class=\"_ _4\"></span>en, <span class=\"_ _6\"> </span>kasequivalenten <span class=\"_ _6\"> </span>en beleggingen <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>1,7 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>vergeleken<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>3,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>geldmidd<span class=\"_ _4\"></span>elen, kasequivalen<span class=\"_ _4\"></span>ten en beleggin<span class=\"_ _4\"></span>gen in 2022. <span class=\"_ _4\"></span> Op <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2023, <span class=\"_ _e\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>vooral <span class=\"_ _a\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>onmiddellijk<span class=\"_ _4\"></span> opvraagbare bank<span class=\"_ _4\"></span>tegoeden.<span class=\"_ _4\"></span> Naast <span class=\"_ _8\"> </span>deze<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>ins<span class=\"_ _4\"></span>trumenten <span class=\"_ _8\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>vanaf <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>ook <span class=\"_ _8\"> </span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _e\"> </span>obligaties uitgegeven m<span class=\"_ _4\"></span>et drie partij<span class=\"_ _4\"></span>en, zoals bes<span class=\"_ _4\"></span>chreven in <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Financi\u00eble activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>financi\u00eble passiva <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>opgeno<span class=\"_ _4\"></span>men op <span class=\"_ _9\"></span>de balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>Groep een partij word<span class=\"_ _4\"></span>t in de con<span class=\"_ _4\"></span>tractuele voor<span class=\"_ _4\"></span>zieningen van<span class=\"_ _4\"></span> het instrumen<span class=\"_ _4\"></span>t. Re\u00eble waard<span class=\"_ _4\"></span>e Er <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geen <span class=\"_ _b\"> </span>significant  verschil <span class=\"_ _b\"> </span>tussen <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _b\"> </span>waarde <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>geldmiddelen <span class=\"_ _b\"> </span>en kasequivalen<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>handel<span class=\"_ _4\"></span>s- <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>overige <span class=\"_ _8\"> </span>vorderingen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>andere <span class=\"_ _e\"> </span>vlottende <span class=\"_ _8\"> </span>activa<span class=\"_ _4\"></span>, <span class=\"_ _8\"> </span>handelssch<span class=\"_ _4\"></span>ulden <span class=\"_ _8\"> </span>en overige kor<span class=\"_ _4\"></span>tlopende verplic<span class=\"_ _4\"></span>htingen van de<span class=\"_ _4\"></span> Groep. De <span class=\"_ _4\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _5\"></span>van g<span class=\"_ _4\"></span>eldmiddel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>belegging<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>hun <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde, <span class=\"_ _4\"></span>gezi<span class=\"_ _4\"></span>en de <span class=\"_ _5\"></span>korte <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _5\"></span>instrumenten. <span class=\"_ _5\"></span>Zo <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaard<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>debit<span class=\"_ _4\"></span>euren <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>teuren,<span class=\"_ _4\"></span> die  alle <span class=\"_ _8\"> </span>onderworpen  zijn <span class=\"_ _8\"> </span>aan  de  no<span class=\"_ _4\"></span>rmale  hand<span class=\"_ _4\"></span>elskredie<span class=\"_ _4\"></span>tvoorwaarden, <span class=\"_ _d\"> </span>gelijk  a<span class=\"_ _4\"></span>an  hun <span class=\"_ _8\"> </span>re\u00eble  waarde<span class=\"_ _4\"></span>. Beleggingen<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>obligaties <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_ _6\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>beursgenoteerd<span class=\"_ _4\"></span>e marktprijzen. D<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties van de re\u00eble w<span class=\"_ _4\"></span>aarde wo<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t onder de nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerde resulta<span class=\"_ _4\"></span>ten. De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>klasse <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>gewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>nominal<span class=\"_ _4\"></span>e bedrag <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>conv<span class=\"_ _4\"></span>erteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _9\"></span>plus <span class=\"_ _9\"></span>8%, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>versch<span class=\"_ _4\"></span>il <span class=\"_ _9\"></span>tussen <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandel<span class=\"_ _4\"></span>enprijs <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>92% <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> laagste <span class=\"_ _4\"></span>slot-<span class=\"_ _4\"></span>VWAP <span class=\"_ _4\"></span>(8%)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(niveau <span class=\"_ _5\"></span>1)<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _5\"></span>lening <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Negm<span class=\"_ _4\"></span>a kl<span class=\"_ _4\"></span>asse <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>egen<span class=\"_ _4\"></span> re\u00eble waarde<span class=\"_ _4\"></span> als het nominale bedrag<span class=\"_ _4\"></span> van de converteer<span class=\"_ _4\"></span>bare lening plus <span class=\"ls3\">20</span>%, dat is het verschil<span class=\"_ _4\"></span> tussen de aandelenprij<span class=\"_ _4\"></span>s en <span class=\"ls6\">80</span>% van de<span class=\"_ _4\"></span> laagste slot-VW<span class=\"_ _4\"></span>AP (<span class=\"ls3\">20</span>%) (ni<span class=\"_ _4\"></span>veau 1). De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lening <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Kreos<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Capital <span class=\"_ _9\"></span>/ <span class=\"_ _3\"></span>Pon<span class=\"_ _4\"></span>tifax <span class=\"_ _9\"></span>Ve<span class=\"_ _2\"></span>ntures <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>ge<span class=\"_ _4\"></span>waardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>re\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde waarbij d<span class=\"_ _4\"></span>e re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>wordt g<span class=\"_ _4\"></span>eschat r<span class=\"_ _4\"></span>ekening ho<span class=\"_ _4\"></span>udend <span class=\"_ _4\"></span>met de <span class=\"_ _4\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _4\"></span>van het <span class=\"_ _4\"></span>zich voo<span class=\"_ _4\"></span>rdoen van <span class=\"_ _9\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>scenario\u2019s<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>waarschijnlij<span class=\"_ _4\"></span>kheden <span class=\"_ _9\"></span><span class=\"ff2\">worden <span class=\"_ _2\"></span>geschat <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bestaan <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>re\u00eble </span>waardebeoord<span class=\"_ _4\"></span>elingen van ni<span class=\"_ _4\"></span>veau 3.<span class=\"_ _3b\"> </span>5.7.6 Beleggi<span class=\"_ _4\"></span>ngen <table class=\"s w186 hde\" id=\"_9d245cff-8001-44b8-a57e-5bd543962b0e\"><tr><td class=\"c xe7 yd14 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd14 wb5 h8\"><div class=\"t m0 x9 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd14 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd15 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>leggingen </div></td><td class=\"c x126 yd15 wb5 h8\"><div class=\"t m0 x81 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd15 w8a h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd16 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal beleggingen </div></td><td class=\"c x126 yd16 wb5 h4a\"><div class=\"t m0 x81 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd16 w8a h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w187 hdf\" id=\"_1ff0001d-fbc3-40e6-be14-f30d54e605a8\"><tr><td></td><td class=\"c x161 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x162 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x163 yd18 w189 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen<span class=\"_ _3b\"> </span></div></td><td class=\"c x164 yd18 w18a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen re\u00eble<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x165 yd19 w18b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">geamortizeerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x166 yd19 w18c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde via<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1a wb6 h78\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Financi\u00eble activa volgens ca<span class=\"_ _4\"></span>tegorie\u00ebn gedefinieerd in IFRS <span class=\"_ _4\"></span>9 </div></td><td class=\"c x167 yd1b w18d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">kostprijs<span class=\"_ _3b\"> </span></div></td><td class=\"c x168 yd1b w18e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">OCI<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2022 </div></td><td class=\"c x126 yd1c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1c w8a h8\"><div class=\"t m0 xa h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">247<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd1d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd1d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yd1e wb6 hb\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd1e wb7 hb\"><div class=\"t m0 x1c ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1e w8a hb\"><div class=\"t m0 xb ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd1f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd1f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1f w8a h8\"><div class=\"t m0 x68 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">152</span> </div></td></tr><tr><td class=\"c xe7 yd20 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd20 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd20 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-4 </div></td></tr><tr><td class=\"c xe7 yd21 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd21 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd21 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td></tr><tr><td class=\"c xe7 yd22 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2022<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd22 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd22 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd23 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd23 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd23 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd24 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd24 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd24 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd25 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd26 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd26 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd26 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd27 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd27 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd27 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd28 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd29 wb6 hb\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd29 wb7 hb\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd29 w8a hb\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd2a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2b wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd2b wb7 h8\"><div class=\"t m0 x1c h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2b w8a h8\"><div class=\"t m0 x9 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2023 </div></td><td class=\"c x126 yd2c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2c w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd2d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2e wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd2e wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2e w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd2f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2f w8a h8\"><div class=\"t m0 x25 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xe7 yd30 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd30 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd30 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd31 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd31 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd31 w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd32 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2023<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd32 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd32 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd33 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd33 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd33 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd34 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd34 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd34 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd35 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd36 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd36 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd36 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd37 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd37 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd37 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd38 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd39 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd39 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd39 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd3a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd3b wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd3b wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3b w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>heeft <span class=\"_ _2\"></span>beslist <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>vooral <span class=\"_ _2\"></span>gebruik <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>maken <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>spaar- <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>termijnrekening<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>haar <span class=\"_ _2\"></span>fondsen <span class=\"_ _9\"></span>te beheren. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>overige <span class=\"_ _5\"></span>obligatie <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>aangehouden <span class=\"_ _5\"></span>door <span class=\"_ _4\"></span>KBC <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span><span class=\"lsb\">is<span class=\"ls1\"> <span class=\"_ _5\"></span>van een <span class=\"_ _5\"></span>private <span class=\"_ _4\"></span>ins<span class=\"_ _4\"></span>telling. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e cr<span class=\"_ _4\"></span>edit <span class=\"_ _4\"></span>rating<span class=\"_ _4\"></span> </span></span>is<span class=\"ls1\"> <span class=\"_ _6\"> </span>A+. <span class=\"_ _7\"> </span>Obligaties <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>egen <span class=\"_ _b\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>hi\u00ebra<span class=\"_ _4\"></span>rchisch <span class=\"_ _6\"> </span>niveau <span class=\"_ _6\"> </span>1 <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>van </span>beursgeno<span class=\"_ _4\"></span>teerde marktp<span class=\"_ _4\"></span>rijzen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "5.5.6 Fina<span class=\"_ _4\"></span>nci\u00eble instrum<span class=\"_ _4\"></span>enten De <span class=\"_ _7\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>handels<span class=\"_ _4\"></span>vorderingen <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>handelsschulden, <span class=\"_ _6\"> </span>geldmiddel<span class=\"_ _4\"></span>en, <span class=\"_ _6\"> </span>kasequivalenten <span class=\"_ _6\"> </span>en beleggingen <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>1,7 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>vergeleken<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>3,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>geldmidd<span class=\"_ _4\"></span>elen, kasequivalen<span class=\"_ _4\"></span>ten en beleggin<span class=\"_ _4\"></span>gen in 2022. <span class=\"_ _4\"></span> Op <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2023, <span class=\"_ _e\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>vooral <span class=\"_ _a\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>onmiddellijk<span class=\"_ _4\"></span> opvraagbare bank<span class=\"_ _4\"></span>tegoeden.<span class=\"_ _4\"></span> Naast <span class=\"_ _8\"> </span>deze<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>ins<span class=\"_ _4\"></span>trumenten <span class=\"_ _8\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>vanaf <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>ook <span class=\"_ _8\"> </span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _e\"> </span>obligaties uitgegeven m<span class=\"_ _4\"></span>et drie partij<span class=\"_ _4\"></span>en, zoals bes<span class=\"_ _4\"></span>chreven in <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Financi\u00eble activa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>financi\u00eble passiva <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>opgeno<span class=\"_ _4\"></span>men op <span class=\"_ _9\"></span>de balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>wanneer de <span class=\"_ _2\"></span>Groep een partij word<span class=\"_ _4\"></span>t in de con<span class=\"_ _4\"></span>tractuele voor<span class=\"_ _4\"></span>zieningen van<span class=\"_ _4\"></span> het instrumen<span class=\"_ _4\"></span>t. Re\u00eble waard<span class=\"_ _4\"></span>e Er <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geen <span class=\"_ _b\"> </span>significant  verschil <span class=\"_ _b\"> </span>tussen <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>re\u00eble <span class=\"_ _b\"> </span>waarde <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>bo<span class=\"_ _4\"></span>ekwaarde <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>geldmiddelen <span class=\"_ _b\"> </span>en kasequivalen<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>handel<span class=\"_ _4\"></span>s- <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>overige <span class=\"_ _8\"> </span>vorderingen<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>andere <span class=\"_ _e\"> </span>vlottende <span class=\"_ _8\"> </span>activa<span class=\"_ _4\"></span>, <span class=\"_ _8\"> </span>handelssch<span class=\"_ _4\"></span>ulden <span class=\"_ _8\"> </span>en overige kor<span class=\"_ _4\"></span>tlopende verplic<span class=\"_ _4\"></span>htingen van de<span class=\"_ _4\"></span> Groep. De <span class=\"_ _4\"></span>boekwaa<span class=\"_ _4\"></span>rde <span class=\"_ _5\"></span>van g<span class=\"_ _4\"></span>eldmiddel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>belegging<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>hun <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde, <span class=\"_ _4\"></span>gezi<span class=\"_ _4\"></span>en de <span class=\"_ _5\"></span>korte <span class=\"_ _4\"></span>loo<span class=\"_ _4\"></span>ptijd <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ci\u00eble <span class=\"_ _5\"></span>instrumenten. <span class=\"_ _5\"></span>Zo <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>ook <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>boekwaard<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>debit<span class=\"_ _4\"></span>euren <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>teuren,<span class=\"_ _4\"></span> die  alle <span class=\"_ _8\"> </span>onderworpen  zijn <span class=\"_ _8\"> </span>aan  de  no<span class=\"_ _4\"></span>rmale  hand<span class=\"_ _4\"></span>elskredie<span class=\"_ _4\"></span>tvoorwaarden, <span class=\"_ _d\"> </span>gelijk  a<span class=\"_ _4\"></span>an  hun <span class=\"_ _8\"> </span>re\u00eble  waarde<span class=\"_ _4\"></span>. Beleggingen<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>obligaties <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>gewaardee<span class=\"_ _4\"></span>rd <span class=\"_ _7\"> </span>tegen <span class=\"_ _7\"> </span>re\u00eble <span class=\"_ _6\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _6\"> </span>op <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>beursgenoteerd<span class=\"_ _4\"></span>e marktprijzen. D<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties van de re\u00eble w<span class=\"_ _4\"></span>aarde wo<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t onder de nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-gerealis<span class=\"_ _4\"></span>eerde resulta<span class=\"_ _4\"></span>ten. De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>klasse <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>gewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _9\"></span>waarde <span class=\"_ _3\"></span>als <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>nominal<span class=\"_ _4\"></span>e bedrag <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>conv<span class=\"_ _4\"></span>erteerbare <span class=\"_ _9\"></span>lening <span class=\"_ _9\"></span>plus <span class=\"_ _9\"></span>8%, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>versch<span class=\"_ _4\"></span>il <span class=\"_ _9\"></span>tussen <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandel<span class=\"_ _4\"></span>enprijs <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>92% <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> laagste <span class=\"_ _4\"></span>slot-<span class=\"_ _4\"></span>VWAP <span class=\"_ _4\"></span>(8%)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(niveau <span class=\"_ _5\"></span>1)<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>De <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _5\"></span>lening <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Negm<span class=\"_ _4\"></span>a kl<span class=\"_ _4\"></span>asse <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>gewaard<span class=\"_ _4\"></span>eerd <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>egen<span class=\"_ _4\"></span> re\u00eble waarde<span class=\"_ _4\"></span> als het nominale bedrag<span class=\"_ _4\"></span> van de converteer<span class=\"_ _4\"></span>bare lening plus <span class=\"ls3\">20</span>%, dat is het verschil<span class=\"_ _4\"></span> tussen de aandelenprij<span class=\"_ _4\"></span>s en <span class=\"ls6\">80</span>% van de<span class=\"_ _4\"></span> laagste slot-VW<span class=\"_ _4\"></span>AP (<span class=\"ls3\">20</span>%) (ni<span class=\"_ _4\"></span>veau 1). De <span class=\"_ _3\"></span>con<span class=\"_ _4\"></span>verteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lening <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Kreos<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Capital <span class=\"_ _9\"></span>/ <span class=\"_ _3\"></span>Pon<span class=\"_ _4\"></span>tifax <span class=\"_ _9\"></span>Ve<span class=\"_ _2\"></span>ntures <span class=\"_ _9\"></span>wordt <span class=\"_ _3\"></span>ge<span class=\"_ _4\"></span>waardeerd <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>re\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>waa<span class=\"_ _4\"></span>rde waarbij d<span class=\"_ _4\"></span>e re\u00eble <span class=\"_ _4\"></span>waarde <span class=\"_ _4\"></span>wordt g<span class=\"_ _4\"></span>eschat r<span class=\"_ _4\"></span>ekening ho<span class=\"_ _4\"></span>udend <span class=\"_ _4\"></span>met de <span class=\"_ _4\"></span>waarschijnlijkh<span class=\"_ _4\"></span>eid <span class=\"_ _4\"></span>van het <span class=\"_ _4\"></span>zich voo<span class=\"_ _4\"></span>rdoen van <span class=\"_ _9\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>scenario\u2019s<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>waarschijnlij<span class=\"_ _4\"></span>kheden <span class=\"_ _9\"></span><span class=\"ff2\">worden <span class=\"_ _2\"></span>geschat <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>bestaan <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>re\u00eble </span>waardebeoord<span class=\"_ _4\"></span>elingen van ni<span class=\"_ _4\"></span>veau 3.<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs59\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.6 Beleggi<span class=\"_ _4\"></span>ngen </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs5a\"><table class=\"s w186 hde\" id=\"_9d245cff-8001-44b8-a57e-5bd543962b0e\"><tr><td class=\"c xe7 yd14 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd14 wb5 h8\"><div class=\"t m0 x9 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd14 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd15 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>leggingen </div></td><td class=\"c x126 yd15 wb5 h8\"><div class=\"t m0 x81 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd15 w8a h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd16 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal beleggingen </div></td><td class=\"c x126 yd16 wb5 h4a\"><div class=\"t m0 x81 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd16 w8a h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"gs5b\"><table class=\"s w187 hdf\" id=\"_1ff0001d-fbc3-40e6-be14-f30d54e605a8\"><tr><td></td><td class=\"c x161 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x162 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x163 yd18 w189 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen<span class=\"_ _3b\"> </span></div></td><td class=\"c x164 yd18 w18a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen re\u00eble<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x165 yd19 w18b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">geamortizeerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x166 yd19 w18c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde via<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1a wb6 h78\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Financi\u00eble activa volgens ca<span class=\"_ _4\"></span>tegorie\u00ebn gedefinieerd in IFRS <span class=\"_ _4\"></span>9 </div></td><td class=\"c x167 yd1b w18d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">kostprijs<span class=\"_ _3b\"> </span></div></td><td class=\"c x168 yd1b w18e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">OCI<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2022 </div></td><td class=\"c x126 yd1c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1c w8a h8\"><div class=\"t m0 xa h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">247<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd1d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd1d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yd1e wb6 hb\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd1e wb7 hb\"><div class=\"t m0 x1c ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1e w8a hb\"><div class=\"t m0 xb ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd1f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd1f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1f w8a h8\"><div class=\"t m0 x68 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">152</span> </div></td></tr><tr><td class=\"c xe7 yd20 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd20 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd20 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-4 </div></td></tr><tr><td class=\"c xe7 yd21 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd21 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd21 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td></tr><tr><td class=\"c xe7 yd22 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2022<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd22 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd22 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd23 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd23 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd23 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd24 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd24 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd24 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd25 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd26 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd26 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd26 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd27 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd27 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd27 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd28 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd29 wb6 hb\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd29 wb7 hb\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd29 w8a hb\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd2a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2b wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd2b wb7 h8\"><div class=\"t m0 x1c h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2b w8a h8\"><div class=\"t m0 x9 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2023 </div></td><td class=\"c x126 yd2c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2c w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd2d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2e wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd2e wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2e w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd2f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2f w8a h8\"><div class=\"t m0 x25 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xe7 yd30 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd30 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd30 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd31 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd31 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd31 w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd32 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2023<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd32 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd32 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd33 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd33 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd33 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd34 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd34 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd34 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd35 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd36 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd36 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd36 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd37 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd37 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd37 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd38 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd39 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd39 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd39 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd3a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd3b wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd3b wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3b w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr></table></div>De <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>heeft <span class=\"_ _2\"></span>beslist <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>vooral <span class=\"_ _2\"></span>gebruik <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>maken <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>spaar- <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>termijnrekening<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>haar <span class=\"_ _2\"></span>fondsen <span class=\"_ _9\"></span>te beheren. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>overige <span class=\"_ _5\"></span>obligatie <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>aangehouden <span class=\"_ _5\"></span>door <span class=\"_ _4\"></span>KBC <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span><span class=\"lsb\">is<span class=\"ls1\"> <span class=\"_ _5\"></span>van een <span class=\"_ _5\"></span>private <span class=\"_ _4\"></span>ins<span class=\"_ _4\"></span>telling. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e cr<span class=\"_ _4\"></span>edit <span class=\"_ _4\"></span>rating<span class=\"_ _4\"></span> </span></span>is<span class=\"ls1\"> <span class=\"_ _6\"> </span>A+. <span class=\"_ _7\"> </span>Obligaties <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>egen <span class=\"_ _b\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>hi\u00ebra<span class=\"_ _4\"></span>rchisch <span class=\"_ _6\"> </span>niveau <span class=\"_ _6\"> </span>1 <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>van </span>beursgeno<span class=\"_ _4\"></span>teerde marktp<span class=\"_ _4\"></span>rijzen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Op <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>december <span class=\"_ _3\"></span>2023, <span class=\"_ _e\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>geldmiddelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>kasequivalenten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>vooral <span class=\"_ _a\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>onmiddellijk<span class=\"_ _4\"></span> opvraagbare bank<span class=\"_ _4\"></span>tegoeden.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "5.5.7 Fina<span class=\"_ _4\"></span>ncieel risicobe<span class=\"_ _4\"></span>heer De <span class=\"_ _16\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>afdeling<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>moedermaa<span class=\"_ _4\"></span>tschappij<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>co\u00f6rdinee<span class=\"_ _4\"></span>rt <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>toegang <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>nationale<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>en international<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _a\"></span>markten <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>evalueert <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>beheer<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>financi\u00eble <span class=\"_ _e\"></span>risico\u2019s <span class=\"_ _a\"></span>met <span class=\"_ _e\"> </span>betrekking <span class=\"_ _a\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _e\"> </span>de activiteiten<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>de  Groep.<span class=\"_ _4\"></span>  De <span class=\"_ _8\"> </span>financi\u00eble <span class=\"_ _8\"> </span>risico\u2019s  in<span class=\"_ _4\"></span>  ver<span class=\"_ _4\"></span>band  <span class=\"ff2\">met <span class=\"_ _8\"> </span>de  bedrijfsac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _8\"> </span>van  de<span class=\"_ _4\"></span>  Groep<span class=\"_ _4\"></span> </span>beperken <span class=\"_ _16\"> </span>zich <span class=\"_ _19\"> </span>tot <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>minimaal <span class=\"_ _16\"> </span>wisselkoersrisic<span class=\"_ _4\"></span>o. <span class=\"_ _19\"> </span>Er <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>geen <span class=\"_ _19\"> </span>noemenswaa<span class=\"_ _4\"></span>rdige <span class=\"_ _19\"> </span>risico\u2019s, <span class=\"_ _16\"> </span>zoals liquiditeitsrisico of <span class=\"_ _4\"></span>renterisico, aangezien d<span class=\"_ _4\"></span>e Groep <span class=\"ls1\">geen <span class=\"_ _5\"></span>schulden heef<span class=\"_ _4\"></span>t me<span class=\"_ _4\"></span>t een <span class=\"_ _4\"></span>vari<span class=\"_ _4\"></span>abele <span class=\"_ _4\"></span>rente<span class=\"lsf\">. </span>De <span class=\"_ _5\"></span>Groep </span>koopt of ve<span class=\"_ _4\"></span>rhandelt geen fin<span class=\"_ _4\"></span>anci\u00eble instrum<span class=\"_ _4\"></span>enten voo<span class=\"_ _4\"></span>r speculati<span class=\"_ _4\"></span>eve doeleinden.<span class=\"_ _4\"></span> A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">KAPITAALBEHE<span class=\"_ _4\"></span>ER </span></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>beheert <span class=\"_ _5\"></span>haar <span class=\"_ _5\"></span>kapitaal <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>continu\u00efteit <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>blijven <span class=\"_ _5\"></span>opereren.<span class=\"_ _4\"></span> Tegelijk <span class=\"_ _5\"></span>wenst <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>rendement <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>haar <span class=\"_ _5\"></span>belangenhoud<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>via <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resul<span class=\"_ _4\"></span>taten <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>haar onderzoeksac<span class=\"_ _4\"></span>tiviteiten, waarvan wordt verwach<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze zullen leiden tot <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>oena<span class=\"_ _4\"></span>me <span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van de aandelen v<span class=\"_ _4\"></span>an de Vennoo<span class=\"_ _4\"></span>tschap. Dez<span class=\"_ _4\"></span>e strategie is ni<span class=\"_ _4\"></span>et gewijzig<span class=\"_ _4\"></span>d ten opzicht<span class=\"_ _4\"></span>e van voorgaande ja<span class=\"_ _4\"></span>ren. De <span class=\"_ _b\"> </span>kapitaalstruc<span class=\"_ _4\"></span>tuur <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Groep  bestaat <span class=\"_ _b\"> </span>uit <span class=\"_ _b\"> </span>belegg<span class=\"_ _4\"></span>ingen, <span class=\"_ _b\"> </span>geldmiddelen,  kasequival<span class=\"_ _4\"></span>enten <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>niet-<span class=\"_ _3b\"> </span>beschikbare <span class=\"_ _21\"> </span>banktegoeden, <span class=\"_ _21\"> </span>en <span class=\"_ _24\"> </span>eigen <span class=\"_ _24\"> </span>vermogen<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>toerekenbaar <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>houders <span class=\"_ _21\"> </span>van <span class=\"_ _24\"> </span>eigen<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>vermogensin<span class=\"_ _4\"></span>strumenten va<span class=\"_ _4\"></span>n de <span class=\"_ _2\"></span>Vennoo<span class=\"_ _4\"></span>tschap, waaronder kapitaal, reserv<span class=\"_ _4\"></span>es en <span class=\"_ _2\"></span>overgedragen resultat<span class=\"_ _4\"></span>en, zoals respecti<span class=\"_ _4\"></span>evelijk verm<span class=\"_ _4\"></span>eld in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>7 en 5.7.8. De Groep beheert haar kapitaalstructuu<span class=\"_ _4\"></span>r en <span class=\"_ _2\"></span>maakt de nodige aanpassingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>het licht van <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>economische <span class=\"_ _3\"></span>omstan<span class=\"_ _4\"></span>digheden, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>risicokenmerken <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderliggende <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verwacht<span class=\"_ _4\"></span>e kasbehoeften van de <span class=\"_ _2\"></span>lopende onderzoeksactivi<span class=\"_ _4\"></span>teiten. Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kapitaalstructuu<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>worden<span class=\"_ _4\"></span> vooral de <span class=\"_ _2\"></span>huidige<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kaspositi<span class=\"_ _4\"></span>e en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwach<span class=\"_ _4\"></span>te cash <span class=\"_ _2\"></span>burn als voornaamste parameters<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gehanteerd. De cash burn <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>gedefinieerd <span class=\"_ _3\"></span>als <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>nettoresultaa<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>gecorrigeerd <span class=\"_ _3\"></span>voor <span class=\"_ _a\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>verminderd <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de investering<span class=\"_ _4\"></span>en in vaste acti<span class=\"_ _4\"></span>va. De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>wenst <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>kapitaals<span class=\"_ _4\"></span>tructuur <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stand <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>volstaat <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>minste <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> onderzoeksac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>financieren. <span class=\"_ _b\"> </span>Hierbij <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>g<span class=\"_ _4\"></span>een <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _6\"> </span>kasinkom<span class=\"_ _4\"></span>sten <span class=\"_ _b\"> </span>uit mogelijke <span class=\"_ _5\"></span>samenwerkingso<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ande<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>kasg<span class=\"_ _4\"></span>enererende <span class=\"_ _4\"></span>activit<span class=\"_ _4\"></span>eiten. <span class=\"_ _4\"></span>Om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>kapitaalstruc<span class=\"_ _4\"></span>tuur in stand te houd<span class=\"_ _4\"></span>en, kan de <span class=\"_ _4\"></span>Groep nieuwe<span class=\"_ _4\"></span> aandelen ui<span class=\"_ _4\"></span>tgeven of financi<span class=\"_ _4\"></span>eringsove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten afsluiten. De Groep is<span class=\"_ _4\"></span> niet onderhe<span class=\"_ _4\"></span>vig aan enige <span class=\"_ _4\"></span>extern opg<span class=\"_ _4\"></span>elegde kapitaalv<span class=\"_ _4\"></span>ereisten. B.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">VOORNAAMSTE BO<span class=\"_ _4\"></span>EKHOUD<span class=\"_ _4\"></span>KUNDIGE PRINCI<span class=\"_ _4\"></span>PES </span></span>Details <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>voorna<span class=\"_ _4\"></span>amste <span class=\"_ _e\"> </span>boekhoudkundig<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>prin<span class=\"_ _4\"></span>cipes <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>methodes, <span class=\"_ _e\"></span>inclusief <span class=\"_ _a\"></span>de <span class=\"_ _8\"> </span>opnamecri<span class=\"_ _4\"></span>teria, <span class=\"_ _e\"> </span>de waarderings<span class=\"_ _4\"></span>basis <span class=\"_ _3\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>basis <span class=\"_ _3\"></span>waarop <span class=\"_ _a\"></span>opbrengsten <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>kosten <span class=\"_ _a\"></span>worden <span class=\"_ _3\"></span>geboekt, <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>elke <span class=\"_ _a\"></span>categorie <span class=\"_ _3\"></span>van financi\u00eble ac<span class=\"_ _4\"></span>tiva, passiva <span class=\"_ _4\"></span>en eigen-vermog<span class=\"_ _4\"></span>ensinstrum<span class=\"_ _4\"></span>enten, wo<span class=\"_ _4\"></span>rden toegelich<span class=\"_ _4\"></span>t in punt <span class=\"_ _4\"></span>5.5.3.<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs3a\"><div class=\"t m0 x2c h3 ye2 ff2 fs1 fc1 sc1 ls35 ws0\">C.<span class=\"ff9 ls1\"> <span class=\"_ _14\"> </span><span class=\"ff2\">CATEGORIE\u00cbN VAN FI<span class=\"_ _4\"></span>NANCI\u00cbLE INS<span class=\"_ _4\"></span>TRUMENTEN </span></span></div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">De financi\u00eble ins<span class=\"_ _4\"></span>trument<span class=\"_ _4\"></span>en waarover de <span class=\"_ _4\"></span>Groep mom<span class=\"_ _4\"></span>enteel beschi<span class=\"_ _4\"></span>kt, zijn: </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y716 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Handelsvorde<span class=\"_ _4\"></span>ringen en -sch<span class=\"_ _4\"></span>ulden </span></span></div><div class=\"t m0 x11 h3 y77a ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Financi\u00eble v<span class=\"_ _4\"></span>erplichtingen op <span class=\"_ _4\"></span>korte termij<span class=\"_ _4\"></span>n </span></span></div><div class=\"t m0 x11 h3 y77b ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Geldmiddelen, kas<span class=\"_ _4\"></span>equivalen<span class=\"_ _4\"></span>ten en beleggingen (zie toelichting 5.7.6) ten bedrage van 1,7<span class=\"_ _2\"></span> miljoen </span></span></div><div class=\"t m0 x12 h3 y77c ff2 fs1 fc1 sc1 ls1 ws0\">euro (2<span class=\"_ _4\"></span>022<span class=\"ls44\">: <span class=\"_ _4\"></span><span class=\"ls1\">3,6 miljo<span class=\"_ _4\"></span>en eu<span class=\"_ _4\"></span>ro). Als <span class=\"_ _4\"></span>er word<span class=\"_ _4\"></span>t beleg<span class=\"_ _4\"></span>d, is da<span class=\"_ _4\"></span>t voo<span class=\"_ _4\"></span>ral in o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>een l<span class=\"_ _4\"></span>aag risico<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y77d ff2 fs1 fc1 sc1 ls1 ws0\">termijnbel<span class=\"_ _4\"></span>eggingen </div><div class=\"t m0 x11 h3 y77e ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Converteerba<span class=\"_ _4\"></span>re obligati<span class=\"_ _4\"></span>es (zie toeli<span class=\"_ _4\"></span>chting 5.5.6) </span></span></div><div class=\"t m0 x11 h3 y77f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y780 ff2 fs1 fc1 sc1 ls36 ws0\">D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">MARKTRISICO<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 y781 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y782 ff2 fs1 fc1 sc1 ls1 ws0\">Als <span class=\"_ _3\"></span>gevolg<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>activiteite<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>inkom<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Groep <span class=\"_ _9\"></span>blootgesteld <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>financi\u00eble<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y783 ff4 fs1 fc1 sc1 ls1 ws0\">wisselkoers<span class=\"_ _4\"></span>risico\u2019s. <span class=\"_ _5\"></span>Een aanz<span class=\"_ _4\"></span>ienlijk <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de uitga<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>imm<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>gefacturee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>USD<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y784 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _5\"></span>GBP. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>probeert <span class=\"_ _4\"></span>om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>inkomende <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>uitgaan<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _5\"></span>valuta <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>comp<span class=\"_ _4\"></span>enseren. </div><div class=\"t m0 x2 h3 y536 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x6c h7 y395 ff1 fs1 fc1 sc3 ls1 ws0\">Sensitiviteitsanal<span class=\"_ _4\"></span>yse op wiss<span class=\"_ _4\"></span>elkoersen </div><div class=\"t m0 x2 h3 y785 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y786 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>blootgest<span class=\"_ _4\"></span>eld <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>schommeli<span class=\"_ _4\"></span>ngen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>Britse <span class=\"_ _2\"></span>pond <span class=\"_ _2\"></span>(GBP) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaanse<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y787 ff2 fs1 fc1 sc1 ls1 ws0\">dollar (USD) <span class=\"_ _4\"></span>ten opzichte va<span class=\"_ _4\"></span>n de euro. </div><div class=\"t m0 x2 h3 y788 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y789 ff2 fs1 fc1 sc1 ls1 ws0\">De  gevoelighei<span class=\"_ _4\"></span>d  van  de  wins<span class=\"_ _4\"></span>t  of  het  verlies  voor  wis<span class=\"_ _4\"></span>selkoersscho<span class=\"_ _4\"></span>mmelingen  is <span class=\"_ _8\"> </span>vooral  te  wijten  aan </div><div class=\"t m0 x2 h3 y78a ff2 fs1 fc1 sc1 ls1 ws0\">financi\u00eble ins<span class=\"_ _4\"></span>trumenten di<span class=\"_ _4\"></span>e in Ame<span class=\"_ _4\"></span>rikaanse dolla<span class=\"_ _4\"></span>r en Brits<span class=\"_ _4\"></span>e pond zijn uitged<span class=\"_ _4\"></span>rukt. </div><div class=\"t m0 x2 h3 y78b ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs3b\"><table class=\"s w13e hbf\" id=\"_2f0edcdb-26d4-430c-9bd8-c7517c1a24b7\"><tr><td class=\"c xe7 yc14 w88 h68\"><div class=\"t m0 x4 h9 y42c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td class=\"c x110 yc15 w13f hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">IMPACT OP DE WINST NA<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x111 yc16 w140 hae\" colspan=\"2\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">BELASTINGEN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x112 yc17 w48 h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x113 yc17 w8a h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc18 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc18 w48 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">300<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc18 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">163<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc19 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc19 w48 h28\"><div class=\"t m0 x68 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">367</span> </div></td><td class=\"c x113 yc19 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc1a w88 h69\"><div class=\"t m0 x4 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselk<span class=\"_ _4\"></span>oers GBP/euro met 10% </div></td><td class=\"c x112 yc1a w48 h69\"><div class=\"t m0 x9 ha y793 ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc1a w8a h69\"><div class=\"t m0 xb ha y793 ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc1b w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers GBP/euro met 10% </div></td><td class=\"c x112 yc1b w48 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x113 yc1b w8a h28\"><div class=\"t m0 x10 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td></tr></table></div><div class=\"c w2 h0 gs3a\"><div class=\"t m0 x2 h3 y795 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y796 ff2 fs1 fc1 sc1 ls37 ws0\">E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">BEHEER VAN HET <span class=\"_ _4\"></span>RENTERISICO </span></span></div><div class=\"t m0 x2 h3 y581 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y697 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>externe schuldfinancieri<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>heeft geen </div><div class=\"t m0 x2 h3 y698 ff2 fs1 fc1 sc1 ls1 ws0\">contracten <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>variabel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>rentevoet. <span class=\"_ _9\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>momenteel <span class=\"_ _2\"></span>binnen <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _9\"></span>nood <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>een </div><div class=\"t m0 x2 h3 y699 ff2 fs1 fc1 sc1 ls1 ws0\">specifiek beleid<span class=\"_ _4\"></span> inzake he<span class=\"_ _4\"></span>t beheer van he<span class=\"_ _4\"></span>t renteris<span class=\"_ _4\"></span>ico. </div><div class=\"t m0 x2 h3 y797 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 y798 ff2 fs1 fc1 sc1 ls1e ws0\">F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">BEHEER VAN H<span class=\"_ _4\"></span>ET KREDIETRI<span class=\"_ _4\"></span>SICO </span></span></div><div class=\"t m0 x2 h3 y799 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y79a ff2 fs1 fc1 sc1 ls1 ws0\">Kredietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>betreft <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>risico <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tegenpartij <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>contractuel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>nakomen <span class=\"_ _2\"></span>en </div><div class=\"t m0 x2 h3 y79b ff2 fs1 fc1 sc1 ls1 ws0\">waarbij <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>financieel <span class=\"_ _9\"></span>verlies <span class=\"_ _2\"></span>zou <span class=\"_ _9\"></span>lijden. <span class=\"_ _2\"></span>Het <span class=\"_ _9\"></span>beleid <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>erop <span class=\"_ _9\"></span>gericht <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>enkel <span class=\"_ _9\"></span>met </div><div class=\"t m0 x2 h3 y79c ff2 fs1 fc1 sc1 ls1 ws0\">kredietwaardig<span class=\"_ _4\"></span>e  t<span class=\"_ _4\"></span>egenpartijen <span class=\"_ _8\"> </span>te  w<span class=\"_ _4\"></span>erken <span class=\"_ _8\"> </span>en,  waar <span class=\"_ _8\"> </span>nodig, <span class=\"_ _8\"> </span>voldoende <span class=\"_ _8\"> </span>zekerheden <span class=\"_ _8\"> </span>te  eisen. <span class=\"_ _8\"> </span>Informatie<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y79d ff2 fs1 fc1 sc1 ls1 ws0\">omtrent <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>krediet<span class=\"_ _4\"></span>waardigheid <span class=\"_ _26\"> </span>van <span class=\"_ _2b\"> </span>tegenpartijen <span class=\"_ _26\"> </span>wordt <span class=\"_ _2b\"> </span>aangeleverd <span class=\"_ _26\"> </span>door <span class=\"_ _2b\"> </span>onafhankelijke<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y79e ff2 fs1 fc1 sc1 ls1 ws0\">ratingagen<span class=\"_ _4\"></span>tschappen <span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>beschi<span class=\"_ _4\"></span>kbaar is, <span class=\"_ _5\"></span>gebruikt de <span class=\"_ _5\"></span>Groep publie<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>beschikbare<span class=\"_ _4\"></span> informa<span class=\"_ _4\"></span>tie<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y79f ff2 fs1 fc1 sc1 ls1 ws0\">alsook <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>interne <span class=\"_ _9\"></span>gegevens. <span class=\"_ _2\"></span>Het <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>redietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>beheerd <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>individu<span class=\"_ _4\"></span>ele <span class=\"_ _9\"></span>opvolging <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 y7a0 ff2 fs1 fc1 sc1 ls1 ws0\">kredieten pe<span class=\"_ _4\"></span>r tegenpartij do<span class=\"_ _4\"></span>or de finan<span class=\"_ _4\"></span>ci\u00eble afdeling <span class=\"_ _4\"></span>van Oxurion.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y7a1 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs3d\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De G<span class=\"_ _4\"></span>roep h<span class=\"_ _4\"></span>eeft <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>beperkt <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>klanten. <span class=\"_ _5\"></span>Het kredie<span class=\"_ _4\"></span>trisico <span class=\"_ _4\"></span>wordt al<span class=\"_ _4\"></span>s v<span class=\"_ _4\"></span>erwaarloosb<span class=\"_ _4\"></span>aar bes<span class=\"_ _4\"></span>chouwd <span class=\"_ _4\"></span>omda<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">er  in  het <span class=\"_ _8\"> </span>verleden  nooit  p<span class=\"_ _4\"></span>roblemen  zijn<span class=\"_ _4\"></span>  geweest  m<span class=\"_ _4\"></span>et  het  innen <span class=\"_ _8\"> </span>van  betalingen<span class=\"_ _4\"></span>.  Tot  dusver  kond<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">betalingen zond<span class=\"_ _4\"></span>er vertrag<span class=\"_ _4\"></span>ing worden<span class=\"_ _4\"></span> ge\u00efnd en me<span class=\"_ _4\"></span>t een beperkt kredi<span class=\"_ _4\"></span>etrisico. </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _6\"> </span>krediet<span class=\"_ _4\"></span>risico <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>geldb<span class=\"_ _4\"></span>eleggingen <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>beperkt, <span class=\"_ _6\"> </span>aangezien <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>tegenpartijen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>banken <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>hoge </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">kredietscor<span class=\"_ _4\"></span>es, toegekend do<span class=\"_ _4\"></span>or interna<span class=\"_ _4\"></span>tionale ra<span class=\"_ _4\"></span>tingagentschap<span class=\"_ _4\"></span>pen. </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2c h3 ye9 ff2 fs1 fc1 sc1 ls1f ws0\">G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">BEHEER VAN HET LIQ<span class=\"_ _4\"></span>UIDITEITSRISICO<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>Gro<span class=\"_ _4\"></span>ep <span class=\"_ _3\"></span>behe<span class=\"_ _4\"></span>ert <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>liquiditei<span class=\"_ _4\"></span>tsrisico <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>zorgen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>voldoend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>reserves, <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beschikba<span class=\"_ _4\"></span>arheid <span class=\"_ _9\"></span>van </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">bijkomende<span class=\"_ _4\"></span> financi<span class=\"_ _4\"></span>eringsve<span class=\"_ _4\"></span>rbintenissen<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>voortdurend<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eprojecteerde<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>kasstrom<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">controleren. <span class=\"_ _4\"></span>Momenteel is<span class=\"_ _4\"></span> de Groep<span class=\"_ _4\"></span> niet onderwor<span class=\"_ _4\"></span>pen aan enig s<span class=\"_ _4\"></span>ubstantieel li<span class=\"_ _4\"></span>quiditeitsris<span class=\"_ _4\"></span>ico. </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">De co<span class=\"_ _4\"></span>ntractuele <span class=\"_ _4\"></span>niet-ve<span class=\"_ _4\"></span>rdiscontee<span class=\"_ _4\"></span>rde loop<span class=\"_ _4\"></span>tijden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de f<span class=\"_ _4\"></span>inanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>tingen pe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2022 en<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">2023 zijn als<span class=\"_ _4\"></span> volgt: </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs3e\"><table class=\"s w141 hc0\" id=\"_57b4baf7-e351-4f37-8021-44a30fd25c2b\"><tr><td class=\"c xec yc1c w142 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc1c w143 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc1c w144 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc1c w146 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc1d w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc1e w147 hab\"><div class=\"t m0 xeb h9 yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2022)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc1e w148 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc1e w149 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc1e w14b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc1f w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">88<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">78<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc1f w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">389<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc1f w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.093 </div></td></tr><tr><td class=\"c xe7 yc20 w8b h28\"><div class=\"t m0 x4 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x120 yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x121 yc20 w8d h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">3.456 </div></td><td class=\"c x122 yc20 w8c h28\"><div class=\"t m0 x6 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">541<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc20 w8d h28\"><div class=\"t m0 x9 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc20 w8e h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">7.453 </div></td></tr><tr><td class=\"c xe7 yc21 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc21 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td><td class=\"c x120 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc21 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td></tr><tr><td class=\"c xe7 yc22 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc22 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td><td class=\"c x120 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc22 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 yc23 w8b h28\"><div class=\"t m0 x4 h9 y360 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">9.669<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">1.806<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc23 w8d h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">3.600<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc23 w8c h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">930<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc23 w8d h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc23 w8e h28\"><div class=\"t m0 x3f h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">16.399<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"gs3f\"><table class=\"s w141 hc1\" id=\"_da23a1e6-6bc0-47b4-b9da-da35004588ae\"><tr><td class=\"c xec yc24 w142 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc24 w143 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc24 w144 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc24 w146 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc25 w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc26 w147 hab\"><div class=\"t m0 xeb h9 yb5d ff2 fs3 fc1 sc1 ls7 ws0\">2023)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc26 w148 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc26 w149 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc26 w14b hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc27 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc27 w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc27 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc27 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc27 w8e h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">353<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc28 w8b h29\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc28 w8c h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.614 </div></td><td class=\"c x120 yc28 w8c h29\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">441<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc28 w8c h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc28 w8e h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.055 </div></td></tr><tr><td class=\"c xe7 yc29 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc29 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td><td class=\"c x120 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc29 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td></tr><tr><td class=\"c xe7 yc2a w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc2a w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x120 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2a w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td></tr><tr><td class=\"c xe7 yc2b w8b h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc2b w8c h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">8.416<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc2b w8c h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">555<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc2b w8d h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc2b w8c h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc2b w8d h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2b w8e h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">9.096<span class=\"ls1\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "A.<span class=\"ff9 ls1\"> <span class=\"_ _15\"> </span><span class=\"ff2\">KAPITAALBEHE<span class=\"_ _4\"></span>ER </span></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>beheert <span class=\"_ _5\"></span>haar <span class=\"_ _5\"></span>kapitaal <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>continu\u00efteit <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>blijven <span class=\"_ _5\"></span>opereren.<span class=\"_ _4\"></span> Tegelijk <span class=\"_ _5\"></span>wenst <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>rendement <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>haar <span class=\"_ _5\"></span>belangenhoud<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>verzekeren <span class=\"_ _5\"></span>via <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>resul<span class=\"_ _4\"></span>taten <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>haar onderzoeksac<span class=\"_ _4\"></span>tiviteiten, waarvan wordt verwach<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>ze zullen leiden tot <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>oena<span class=\"_ _4\"></span>me <span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van de aandelen v<span class=\"_ _4\"></span>an de Vennoo<span class=\"_ _4\"></span>tschap. Dez<span class=\"_ _4\"></span>e strategie is ni<span class=\"_ _4\"></span>et gewijzig<span class=\"_ _4\"></span>d ten opzicht<span class=\"_ _4\"></span>e van voorgaande ja<span class=\"_ _4\"></span>ren. De <span class=\"_ _b\"> </span>kapitaalstruc<span class=\"_ _4\"></span>tuur <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Groep  bestaat <span class=\"_ _b\"> </span>uit <span class=\"_ _b\"> </span>belegg<span class=\"_ _4\"></span>ingen, <span class=\"_ _b\"> </span>geldmiddelen,  kasequival<span class=\"_ _4\"></span>enten <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>niet-<span class=\"_ _3b\"> </span>beschikbare <span class=\"_ _21\"> </span>banktegoeden, <span class=\"_ _21\"> </span>en <span class=\"_ _24\"> </span>eigen <span class=\"_ _24\"> </span>vermogen<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>toerekenbaar <span class=\"_ _24\"> </span>aan<span class=\"_ _4\"></span> <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>houders <span class=\"_ _21\"> </span>van <span class=\"_ _24\"> </span>eigen<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>vermogensin<span class=\"_ _4\"></span>strumenten va<span class=\"_ _4\"></span>n de <span class=\"_ _2\"></span>Vennoo<span class=\"_ _4\"></span>tschap, waaronder kapitaal, reserv<span class=\"_ _4\"></span>es en <span class=\"_ _2\"></span>overgedragen resultat<span class=\"_ _4\"></span>en, zoals respecti<span class=\"_ _4\"></span>evelijk verm<span class=\"_ _4\"></span>eld in toelich<span class=\"_ _4\"></span>ting 5.7.<span class=\"_ _4\"></span>7 en 5.7.8. De Groep beheert haar kapitaalstructuu<span class=\"_ _4\"></span>r en <span class=\"_ _2\"></span>maakt de nodige aanpassingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>het licht van <span class=\"_ _2\"></span>verandering<span class=\"_ _4\"></span>en in <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>economische <span class=\"_ _3\"></span>omstan<span class=\"_ _4\"></span>digheden, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>risicokenmerken <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>onderliggende <span class=\"_ _3\"></span>activa <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verwacht<span class=\"_ _4\"></span>e kasbehoeften van de <span class=\"_ _2\"></span>lopende onderzoeksactivi<span class=\"_ _4\"></span>teiten. Bij <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beoordeling van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kapitaalstructuu<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>worden<span class=\"_ _4\"></span> vooral de <span class=\"_ _2\"></span>huidige<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>kaspositi<span class=\"_ _4\"></span>e en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verwach<span class=\"_ _4\"></span>te cash <span class=\"_ _2\"></span>burn als voornaamste parameters<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>gehanteerd. De cash burn <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>gedefinieerd <span class=\"_ _3\"></span>als <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>nettoresultaa<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>gecorrigeerd <span class=\"_ _3\"></span>voor <span class=\"_ _a\"></span>afschrijving<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>verminderd <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>de investering<span class=\"_ _4\"></span>en in vaste acti<span class=\"_ _4\"></span>va. De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>wenst <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>kapitaals<span class=\"_ _4\"></span>tructuur <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stand <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>houden <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>volstaat <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>minste <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>maanden <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> onderzoeksac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>financieren. <span class=\"_ _b\"> </span>Hierbij <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>g<span class=\"_ _4\"></span>een <span class=\"_ _6\"> </span>rekening <span class=\"_ _b\"> </span>gehouden <span class=\"_ _b\"> </span>met <span class=\"_ _6\"> </span>kasinkom<span class=\"_ _4\"></span>sten <span class=\"_ _b\"> </span>uit mogelijke <span class=\"_ _5\"></span>samenwerkingso<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ande<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>kasg<span class=\"_ _4\"></span>enererende <span class=\"_ _4\"></span>activit<span class=\"_ _4\"></span>eiten. <span class=\"_ _4\"></span>Om <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>kapitaalstruc<span class=\"_ _4\"></span>tuur in stand te houd<span class=\"_ _4\"></span>en, kan de <span class=\"_ _4\"></span>Groep nieuwe<span class=\"_ _4\"></span> aandelen ui<span class=\"_ _4\"></span>tgeven of financi<span class=\"_ _4\"></span>eringsove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>sten afsluiten. De Groep is<span class=\"_ _4\"></span> niet onderhe<span class=\"_ _4\"></span>vig aan enige <span class=\"_ _4\"></span>extern opg<span class=\"_ _4\"></span>elegde kapitaalv<span class=\"_ _4\"></span>ereisten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "D.<span class=\"ff9 ls1\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">MARKTRISICO<span class=\"_ _4\"></span> </span></span>Als <span class=\"_ _3\"></span>gevolg<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>activiteite<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>inkom<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>Groep <span class=\"_ _9\"></span>blootgesteld <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>financi\u00eble<span class=\"_ _4\"></span> wisselkoers<span class=\"_ _4\"></span>risico\u2019s. <span class=\"_ _5\"></span>Een aanz<span class=\"_ _4\"></span>ienlijk <span class=\"_ _4\"></span>deel <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>de uitga<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _4\"></span>wordt <span class=\"_ _4\"></span>imm<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>gefacturee<span class=\"_ _4\"></span>rd <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>USD<span class=\"_ _4\"></span> en <span class=\"_ _5\"></span>GBP. <span class=\"_ _4\"></span>De <span class=\"_ _5\"></span>Groep <span class=\"_ _5\"></span>probeert <span class=\"_ _4\"></span>om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>inkomende <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>uitgaan<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kass<span class=\"_ _4\"></span>tromen <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>vreemde <span class=\"_ _5\"></span>valuta <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>comp<span class=\"_ _4\"></span>enseren. Sensitiviteitsanal<span class=\"_ _4\"></span>yse op wiss<span class=\"_ _4\"></span>elkoersen De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>blootgest<span class=\"_ _4\"></span>eld <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>schommeli<span class=\"_ _4\"></span>ngen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>Britse <span class=\"_ _2\"></span>pond <span class=\"_ _2\"></span>(GBP) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaanse<span class=\"_ _4\"></span> dollar (USD) <span class=\"_ _4\"></span>ten opzichte va<span class=\"_ _4\"></span>n de euro. De  gevoelighei<span class=\"_ _4\"></span>d  van  de  wins<span class=\"_ _4\"></span>t  of  het  verlies  voor  wis<span class=\"_ _4\"></span>selkoersscho<span class=\"_ _4\"></span>mmelingen  is <span class=\"_ _8\"> </span>vooral  te  wijten  aan financi\u00eble ins<span class=\"_ _4\"></span>trumenten di<span class=\"_ _4\"></span>e in Ame<span class=\"_ _4\"></span>rikaanse dolla<span class=\"_ _4\"></span>r en Brits<span class=\"_ _4\"></span>e pond zijn uitged<span class=\"_ _4\"></span>rukt. <table class=\"s w13e hbf\" id=\"_2f0edcdb-26d4-430c-9bd8-c7517c1a24b7\"><tr><td class=\"c xe7 yc14 w88 h68\"><div class=\"t m0 x4 h9 y42c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td class=\"c x110 yc15 w13f hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">IMPACT OP DE WINST NA<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x111 yc16 w140 hae\" colspan=\"2\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">BELASTINGEN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x112 yc17 w48 h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x113 yc17 w8a h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc18 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc18 w48 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">300<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc18 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">163<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc19 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc19 w48 h28\"><div class=\"t m0 x68 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">367</span> </div></td><td class=\"c x113 yc19 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc1a w88 h69\"><div class=\"t m0 x4 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselk<span class=\"_ _4\"></span>oers GBP/euro met 10% </div></td><td class=\"c x112 yc1a w48 h69\"><div class=\"t m0 x9 ha y793 ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc1a w8a h69\"><div class=\"t m0 xb ha y793 ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc1b w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers GBP/euro met 10% </div></td><td class=\"c x112 yc1b w48 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x113 yc1b w8a h28\"><div class=\"t m0 x10 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td></tr></table>E.<span class=\"ff9 ls1\"> <span class=\"_ _21\"> </span><span class=\"ff2\">BEHEER VAN HET <span class=\"_ _4\"></span>RENTERISICO </span></span>Op <span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>ogenblik<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de Groep <span class=\"_ _2\"></span>externe schuldfinancieri<span class=\"_ _4\"></span>ng <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>vaste <span class=\"_ _2\"></span>rentevoe<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>heeft geen contracten <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>variabel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>rentevoet. <span class=\"_ _9\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>is <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>momenteel <span class=\"_ _2\"></span>binnen <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _2\"></span>geen <span class=\"_ _9\"></span>nood <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>een specifiek beleid<span class=\"_ _4\"></span> inzake he<span class=\"_ _4\"></span>t beheer van he<span class=\"_ _4\"></span>t renteris<span class=\"_ _4\"></span>ico. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Sensitiviteitsanal<span class=\"_ _4\"></span>yse op wiss<span class=\"_ _4\"></span>elkoersen De <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>blootgest<span class=\"_ _4\"></span>eld <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>schommeli<span class=\"_ _4\"></span>ngen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>Britse <span class=\"_ _2\"></span>pond <span class=\"_ _2\"></span>(GBP) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Amerikaanse<span class=\"_ _4\"></span> dollar (USD) <span class=\"_ _4\"></span>ten opzichte va<span class=\"_ _4\"></span>n de euro. De  gevoelighei<span class=\"_ _4\"></span>d  van  de  wins<span class=\"_ _4\"></span>t  of  het  verlies  voor  wis<span class=\"_ _4\"></span>selkoersscho<span class=\"_ _4\"></span>mmelingen  is <span class=\"_ _8\"> </span>vooral  te  wijten  aan financi\u00eble ins<span class=\"_ _4\"></span>trumenten di<span class=\"_ _4\"></span>e in Ame<span class=\"_ _4\"></span>rikaanse dolla<span class=\"_ _4\"></span>r en Brits<span class=\"_ _4\"></span>e pond zijn uitged<span class=\"_ _4\"></span>rukt. <table class=\"s w13e hbf\" id=\"_2f0edcdb-26d4-430c-9bd8-c7517c1a24b7\"><tr><td class=\"c xe7 yc14 w88 h68\"><div class=\"t m0 x4 h9 y42c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td class=\"c x110 yc15 w13f hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">IMPACT OP DE WINST NA<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x111 yc16 w140 hae\" colspan=\"2\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">BELASTINGEN<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x112 yc17 w48 h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x113 yc17 w8a h29\"><div class=\"t m0 x6 h9 y790 ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc18 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc18 w48 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">300<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc18 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">163<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc19 w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers USD/euro met 10% </div></td><td class=\"c x112 yc19 w48 h28\"><div class=\"t m0 x68 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">367</span> </div></td><td class=\"c x113 yc19 w8a h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc1a w88 h69\"><div class=\"t m0 x4 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">Stijging wisselk<span class=\"_ _4\"></span>oers GBP/euro met 10% </div></td><td class=\"c x112 yc1a w48 h69\"><div class=\"t m0 x9 ha y793 ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x113 yc1a w8a h69\"><div class=\"t m0 xb ha y793 ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc1b w88 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Daling wisselko<span class=\"_ _4\"></span>ers GBP/euro met 10% </div></td><td class=\"c x112 yc1b w48 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x113 yc1b w8a h28\"><div class=\"t m0 x10 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td></tr></table>5.6.7 Fina<span class=\"_ _4\"></span>nci\u00eble opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc9\" id=\"_8c259004-5f07-4a92-8b65-7ac753d0a2c8\"><tr><td class=\"c xe7 yc58 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc58 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc58 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc59 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Rente-inkomsten </div></td><td class=\"c x126 yc59 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x127 yc59 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yc5a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yc5a w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc5a w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">436<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoerso<span class=\"_ _4\"></span>pbrengst (in USD en GBP) </div></td><td class=\"c x126 yc5b w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">412<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5b w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">194<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble opbrengsten </div></td><td class=\"c x126 yc5c w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">414<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5c w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">639<span class=\"ls1\"> </span></div></td></tr></table>Als gevolg van<span class=\"_ _4\"></span> herwaarde<span class=\"_ _4\"></span>ringen in USD<span class=\"_ _4\"></span> bedroeg de<span class=\"_ _4\"></span> niet-gerealise<span class=\"_ _4\"></span>erde wisselko<span class=\"_ _4\"></span>ersopbrengs<span class=\"_ _4\"></span>t in 2023 <span class=\"ls3\">0,</span>4<span class=\"_ _4\"></span>12 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,1<span class=\"ls3\">68</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro). <span class=\"_ _9\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _2\"></span>was <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>gerealiseerde <span class=\"_ _2\"></span>wisselkoerso<span class=\"_ _4\"></span>pbrengst <span class=\"_ _2\"></span>(2022<span class=\"ls46\">: </span>0,017 miljoen<span class=\"_ _4\"></span> euro). De aanpass<span class=\"_ _4\"></span>ing van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde van<span class=\"_ _4\"></span> conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft in <span class=\"_ _4\"></span>2022 voo<span class=\"_ _4\"></span>r een <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> van <span class=\"_ _4\"></span>0,<span class=\"ls6\">436</span> miljoen <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span>betrekking <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _7\"> </span>oblig<span class=\"_ _4\"></span>atie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax. <span class=\"_ _6\"> </span>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informatie<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e hiervoor naa<span class=\"_ _4\"></span>r toelichting 5.<span class=\"_ _4\"></span>7.11. 5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs5f\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.8 Niet-ger<span class=\"_ _4\"></span>ealiseerd<span class=\"_ _4\"></span>e resultaten en o<span class=\"_ _4\"></span>verige res<span class=\"_ _4\"></span>erves </div><div class=\"t m0 x2 h10 y925 ff2 fs5 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h10 y926 ff2 fs5 fc1 sc1 ls1 ws0\">De niet-gerealiseerd<span class=\"_ _4\"></span>e resultaten zijn als<span class=\"_ _4\"></span> volgt sameng<span class=\"_ _4\"></span>esteld: </div><div class=\"t m0 x2 h10 y927 ff2 fs5 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs60\"><table class=\"s w192 he3\" id=\"_0535a487-fd22-46e5-b85a-fa5e6ec57b7e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x171 yd72 w193 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Herwaardering<span class=\"_ _3b\"> </span></div></td><td class=\"c x172 yd73 w194 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x173 yd72 w195 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal niet-<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd74 wbf h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td></td><td class=\"c x174 yd75 w196 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Omrekeningsvereschill<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span></div></td><td class=\"c x175 yd76 w197 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">toegezegde</div></td><td class=\"c x164 yd75 w198 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waardeaanpassingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x176 yd76 w199 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gereaslieerde<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x177 yd77 w19a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">uit valuta<span class=\"_ _3b\"> </span></div></td><td class=\"c x178 yd78 w19b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">pensioenregeling<span class=\"_ _3b\"> </span></div></td><td class=\"c x179 yd77 w19c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x17a yd78 w19d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x17b yd79 w19e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">schuldinstrumenten<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd7a wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td></td><td></td><td class=\"c x17c yd7a w20 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">256</span> </div></td><td class=\"c x169 yd7a wc0 h4a\"><div class=\"t m0 x89 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">95</span> </div></td><td class=\"c x128 yd7a wc1 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7a w48 h4a\"><div class=\"t m0 x6b h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">356</span> </div></td></tr><tr><td class=\"c xec yd7b w19f hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7b w1a0 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7b w1a1 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd7c w20 h3e\"><div class=\"t m0 xa9 ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td><td class=\"c x169 yd7c wc0 h3e\"><div class=\"t m0 x6a ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">361<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7c wc1 h3e\"><div class=\"t m0 x6c ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7c w48 h3e\"><div class=\"t m0 xa ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">457<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7d w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd7e wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td></td><td></td><td class=\"c x17c yd7e w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">155</span> </div></td><td class=\"c x169 yd7e wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">266<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7e wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd7e w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7f w19f hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7f w1a0 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7f w1a1 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd80 w20 h57\"><div class=\"t m0 x28 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">61</span> </div></td><td class=\"c x169 yd80 wc0 h57\"><div class=\"t m0 x6a ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">181<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd80 wc1 h57\"><div class=\"t m0 xa9 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x17d yd80 w48 h57\"><div class=\"t m0 xa ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">120<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd81 w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd82 wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td></td><td></td><td class=\"c x17c yd82 w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">216</span> </div></td><td class=\"c x169 yd82 wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">447<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd82 wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd82 w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">221<span class=\"ls1\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "F.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">BEHEER VAN H<span class=\"_ _4\"></span>ET KREDIETRI<span class=\"_ _4\"></span>SICO </span></span>Kredietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>betreft <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>risico <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tegenpartij <span class=\"_ _2\"></span>haar <span class=\"_ _9\"></span>contractuel<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>verplichtingen <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>nakomen <span class=\"_ _2\"></span>en waarbij <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>financieel <span class=\"_ _9\"></span>verlies <span class=\"_ _2\"></span>zou <span class=\"_ _9\"></span>lijden. <span class=\"_ _2\"></span>Het <span class=\"_ _9\"></span>beleid <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Groep <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>erop <span class=\"_ _9\"></span>gericht <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>enkel <span class=\"_ _9\"></span>met kredietwaardig<span class=\"_ _4\"></span>e  t<span class=\"_ _4\"></span>egenpartijen <span class=\"_ _8\"> </span>te  w<span class=\"_ _4\"></span>erken <span class=\"_ _8\"> </span>en,  waar <span class=\"_ _8\"> </span>nodig, <span class=\"_ _8\"> </span>voldoende <span class=\"_ _8\"> </span>zekerheden <span class=\"_ _8\"> </span>te  eisen. <span class=\"_ _8\"> </span>Informatie<span class=\"_ _4\"></span> omtrent <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>krediet<span class=\"_ _4\"></span>waardigheid <span class=\"_ _26\"> </span>van <span class=\"_ _2b\"> </span>tegenpartijen <span class=\"_ _26\"> </span>wordt <span class=\"_ _2b\"> </span>aangeleverd <span class=\"_ _26\"> </span>door <span class=\"_ _2b\"> </span>onafhankelijke<span class=\"_ _4\"></span> ratingagen<span class=\"_ _4\"></span>tschappen <span class=\"_ _4\"></span>en, <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>beschi<span class=\"_ _4\"></span>kbaar is, <span class=\"_ _5\"></span>gebruikt de <span class=\"_ _5\"></span>Groep publie<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>beschikbare<span class=\"_ _4\"></span> informa<span class=\"_ _4\"></span>tie<span class=\"_ _4\"></span> alsook <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>interne <span class=\"_ _9\"></span>gegevens. <span class=\"_ _2\"></span>Het <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>redietrisico<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>beheerd <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>individu<span class=\"_ _4\"></span>ele <span class=\"_ _9\"></span>opvolging <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de kredieten pe<span class=\"_ _4\"></span>r tegenpartij do<span class=\"_ _4\"></span>or de finan<span class=\"_ _4\"></span>ci\u00eble afdeling <span class=\"_ _4\"></span>van Oxurion.<span class=\"_ _3b\"> </span>De G<span class=\"_ _4\"></span>roep h<span class=\"_ _4\"></span>eeft <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>beperkt <span class=\"_ _4\"></span>aantal <span class=\"_ _4\"></span>klanten. <span class=\"_ _5\"></span>Het kredie<span class=\"_ _4\"></span>trisico <span class=\"_ _4\"></span>wordt al<span class=\"_ _4\"></span>s v<span class=\"_ _4\"></span>erwaarloosb<span class=\"_ _4\"></span>aar bes<span class=\"_ _4\"></span>chouwd <span class=\"_ _4\"></span>omda<span class=\"_ _4\"></span>t er  in  het <span class=\"_ _8\"> </span>verleden  nooit  p<span class=\"_ _4\"></span>roblemen  zijn<span class=\"_ _4\"></span>  geweest  m<span class=\"_ _4\"></span>et  het  innen <span class=\"_ _8\"> </span>van  betalingen<span class=\"_ _4\"></span>.  Tot  dusver  kond<span class=\"_ _4\"></span>en betalingen zond<span class=\"_ _4\"></span>er vertrag<span class=\"_ _4\"></span>ing worden<span class=\"_ _4\"></span> ge\u00efnd en me<span class=\"_ _4\"></span>t een beperkt kredi<span class=\"_ _4\"></span>etrisico. Het <span class=\"_ _6\"> </span>krediet<span class=\"_ _4\"></span>risico <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>geldb<span class=\"_ _4\"></span>eleggingen <span class=\"_ _6\"> </span>is <span class=\"_ _b\"> </span>beperkt, <span class=\"_ _6\"> </span>aangezien <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>tegenpartijen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>banken <span class=\"_ _b\"> </span>zijn <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>hoge kredietscor<span class=\"_ _4\"></span>es, toegekend do<span class=\"_ _4\"></span>or interna<span class=\"_ _4\"></span>tionale ra<span class=\"_ _4\"></span>tingagentschap<span class=\"_ _4\"></span>pen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "G.<span class=\"ff9 ls1\"> <span class=\"_ _11\"> </span><span class=\"ff2\">BEHEER VAN HET LIQ<span class=\"_ _4\"></span>UIDITEITSRISICO<span class=\"_ _4\"></span> </span></span>De <span class=\"_ _3\"></span>Gro<span class=\"_ _4\"></span>ep <span class=\"_ _3\"></span>behe<span class=\"_ _4\"></span>ert <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>liquiditei<span class=\"_ _4\"></span>tsrisico <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>zorgen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>voldoend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>reserves, <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>beschikba<span class=\"_ _4\"></span>arheid <span class=\"_ _9\"></span>van bijkomende<span class=\"_ _4\"></span> financi<span class=\"_ _4\"></span>eringsve<span class=\"_ _4\"></span>rbintenissen<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>voortdurend<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eprojecteerde<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>kasstrom<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te controleren. <span class=\"_ _4\"></span>Momenteel is<span class=\"_ _4\"></span> de Groep<span class=\"_ _4\"></span> niet onderwor<span class=\"_ _4\"></span>pen aan enig s<span class=\"_ _4\"></span>ubstantieel li<span class=\"_ _4\"></span>quiditeitsris<span class=\"_ _4\"></span>ico. De co<span class=\"_ _4\"></span>ntractuele <span class=\"_ _4\"></span>niet-ve<span class=\"_ _4\"></span>rdiscontee<span class=\"_ _4\"></span>rde loop<span class=\"_ _4\"></span>tijden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de f<span class=\"_ _4\"></span>inanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>tingen pe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2022 en<span class=\"_ _4\"></span> 2023 zijn als<span class=\"_ _4\"></span> volgt: <table class=\"s w141 hc0\" id=\"_57b4baf7-e351-4f37-8021-44a30fd25c2b\"><tr><td class=\"c xec yc1c w142 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc1c w143 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc1c w144 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc1c w145 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc1c w146 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc1d w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc1e w147 hab\"><div class=\"t m0 xeb h9 yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2022)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc1e w148 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc1e w149 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc1e w14a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc1e w14b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc1f w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">88<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc1f w8c h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">78<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">144<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc1f w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">389<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc1f w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc1f w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.093 </div></td></tr><tr><td class=\"c xe7 yc20 w8b h28\"><div class=\"t m0 x4 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x120 yc20 w8c h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">1.728 </div></td><td class=\"c x121 yc20 w8d h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">3.456 </div></td><td class=\"c x122 yc20 w8c h28\"><div class=\"t m0 x6 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">541<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc20 w8d h28\"><div class=\"t m0 x9 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc20 w8e h28\"><div class=\"t m0 xd ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">7.453 </div></td></tr><tr><td class=\"c xe7 yc21 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc21 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td><td class=\"c x120 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc21 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc21 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc21 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">5.040 </div></td></tr><tr><td class=\"c xe7 yc22 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc22 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td><td class=\"c x120 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc22 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc22 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc22 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 yc23 w8b h28\"><div class=\"t m0 x4 h9 y360 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">9.669<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc23 w8c h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">1.806<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc23 w8d h28\"><div class=\"t m0 xd h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">3.600<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc23 w8c h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">930<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc23 w8d h28\"><div class=\"t m0 x6 h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">394<span class=\"ls1\"> </span></div></td><td class=\"c x119 yc23 w8e h28\"><div class=\"t m0 x3f h9 y360 ff5 fs3 fc1 sc1 ls7 ws0\">16.399<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w141 hc1\" id=\"_da23a1e6-6bc0-47b4-b9da-da35004588ae\"><tr><td class=\"c xec yc24 w142 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _6\"> </span>'000 <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span><span class=\"ff2\">(per <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December<span class=\"_ _3b\"> </span></span></div></td><td class=\"c x114 yc24 w143 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Minder dan<span class=\"_ _3b\"> </span></div></td><td class=\"c x115 yc24 w144 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls7 ws0\">6 <span class=\"ls1\">- </span>12<span class=\"_ _3b\"> </span></div></td><td class=\"c x116 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 1 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x117 yc24 w145 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Tussen 2 en<span class=\"_ _3b\"> </span></div></td><td class=\"c x118 yc24 w146 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Meer dan 5<span class=\"_ _3b\"> </span></div></td><td class=\"c x119 yc25 w8e h47\"><div class=\"t m0 xe h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xec yc26 w147 hab\"><div class=\"t m0 xeb h9 yb5d ff2 fs3 fc1 sc1 ls7 ws0\">2023)<span class=\"_ _3b\"> </span></div></td><td class=\"c x11a yc26 w148 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">6 maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11b yc26 w149 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _3b\"> </span></div></td><td class=\"c x11c yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">2 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11d yc26 w14a hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">5 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x11e yc26 w14b hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls45 ws0\">jaar<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yc27 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Leaseverplichtin<span class=\"_ _4\"></span>gen </div></td><td class=\"c x11f yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc27 w8c h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">114<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc27 w8d h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc27 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc27 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc27 w8e h28\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">353<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc28 w8b h29\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Converteerbare le<span class=\"_ _4\"></span>ningen </div></td><td class=\"c x11f yc28 w8c h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.614 </div></td><td class=\"c x120 yc28 w8c h29\"><div class=\"t m0 x6 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">441<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc28 w8c h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc28 w8d h29\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc28 w8e h29\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">2.055 </div></td></tr><tr><td class=\"c xe7 yc29 w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Handelsschul<span class=\"_ _4\"></span>den </div></td><td class=\"c x11f yc29 w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td><td class=\"c x120 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc29 w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc29 w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc29 w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4.940 </div></td></tr><tr><td class=\"c xe7 yc2a w8b h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtetermijnverplichtingen </div></td><td class=\"c x11f yc2a w8c h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x120 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x121 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x122 yc2a w8c h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc2a w8d h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2a w8e h28\"><div class=\"t m0 xd ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td></tr><tr><td class=\"c xe7 yc2b w8b h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble verpli<span class=\"_ _4\"></span>chtingen </div></td><td class=\"c x11f yc2b w8c h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">8.416<span class=\"ls1\"> </span></div></td><td class=\"c x120 yc2b w8c h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">555<span class=\"ls1\"> </span></div></td><td class=\"c x121 yc2b w8d h28\"><div class=\"t m0 x6 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">116<span class=\"ls1\"> </span></div></td><td class=\"c x122 yc2b w8c h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x123 yc2b w8d h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x119 yc2b w8e h28\"><div class=\"t m0 xd h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">9.096<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"c w2 h0 gs41\"><div class=\"t m0 x2 h3 y603 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y7ab ff1 fs1 fc5 sc1 ls1 ws0\">5.5.8 Vergo<span class=\"_ _4\"></span>eding van h<span class=\"_ _4\"></span>et key manag<span class=\"_ _4\"></span>ement </div><div class=\"t m0 x2 h3 y7ac ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y7ad ff2 fs1 fc1 sc1 ls1 ws0\">Het key manag<span class=\"_ _4\"></span>ement besto<span class=\"_ _4\"></span>nd in 2023 (to<span class=\"_ _4\"></span>t 28 decembe<span class=\"_ _4\"></span>r 2023) uit:<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y7ae ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y7af ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Tom Graney <span class=\"ff4\">\u2013<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ls35\">CEO</span> </span></span></span></span></div><div class=\"t m0 x2 h3 y7b0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y7b1 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _e\"></span>key <span class=\"_ _e\"> </span>managemen<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>gevormd <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>CEO <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>uiteengeze<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>hoofdstuk <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>corpora<span class=\"_ _4\"></span>te </div><div class=\"t m0 x2 h3 y7b2 ff2 fs1 fc1 sc1 ls1 ws0\">governance.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2d1 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y7b3 ff2 fs1 fc1 sc1 ls1 ws0\">De vergoeding <span class=\"_ _4\"></span>van het ke<span class=\"_ _4\"></span>y managemen<span class=\"_ _4\"></span>t wordt hiero<span class=\"_ _4\"></span>nder weerg<span class=\"_ _4\"></span>egeven: </div><div class=\"t m0 x2 h3 y7b4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs42\"><table class=\"s w14c hc2\" id=\"_cf90228c-da00-4062-9afa-e547261200f7\"><tr><td class=\"c xec yc2c w14d hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _9\"></span>'000 <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(behalve <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aantal <span class=\"_ _2\"></span>inschrijvingsrechten)<span class=\"_ _3b\"> </span></div></td><td class=\"c x124 yc2d w90 h47\"><div class=\"t m0 x8 h9 y50c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x125 yc2d w91 h47\"><div class=\"t m0 x8 h9 y50c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc2e w14e hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">(per 31 december)<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 yc2f w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Voordelen o<span class=\"_ _4\"></span>p korte termijn - consultancy / salaris </div></td><td class=\"c x124 yc2f w90 h8\"><div class=\"t m0 x65 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">498<span class=\"ls1\"> </span></div></td><td class=\"c x125 yc2f w91 h8\"><div class=\"t m0 x65 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">697<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc30 w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Voordelen bi<span class=\"_ _4\"></span>j uitdiensttreding </div></td><td class=\"c x124 yc30 w90 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc30 w91 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc31 w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Totale kost van inschri<span class=\"_ _4\"></span>jvingsrechten aangebode<span class=\"_ _4\"></span>n in het jaar </div></td><td class=\"c x124 yc31 w90 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc31 w91 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc32 w8f h8\"><div class=\"t m0 x4 ha y7b9 ff2 fs3 fc1 sc1 ls1 ws0\">Totaal aantal inschrijvi<span class=\"_ _4\"></span>ngsrechten aangeboden i<span class=\"_ _4\"></span>n het jaar </div></td><td class=\"c x124 yc32 w90 h8\"><div class=\"t m0 x69 ha y7ba ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc32 w91 h8\"><div class=\"t m0 x69 ha y7ba ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table></div><div class=\"c w2 h0 gs41\"><div class=\"t m0 x2 h3 y7bb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h5 y7bc ff2 fs1 fc1 sc1 ls1 ws0\">Er werden ge<span class=\"_ _4\"></span>en leningen, qu<span class=\"_ _4\"></span>asi-leningen of an<span class=\"_ _4\"></span>dere waa<span class=\"_ _4\"></span>rborgen verl<span class=\"_ _4\"></span>eend aan de ui<span class=\"_ _4\"></span>tvoerende bes<span class=\"_ _4\"></span>tuurders.<span class=\"ff5\"> <span class=\"_ _1e\"> </span></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "5.5.8 Vergo<span class=\"_ _4\"></span>eding van h<span class=\"_ _4\"></span>et key manag<span class=\"_ _4\"></span>ement Het key manag<span class=\"_ _4\"></span>ement besto<span class=\"_ _4\"></span>nd in 2023 (to<span class=\"_ _4\"></span>t 28 decembe<span class=\"_ _4\"></span>r 2023) uit:<span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Tom Graney <span class=\"ff4\">\u2013<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ls35\">CEO</span> </span></span></span></span>Het <span class=\"_ _e\"></span>key <span class=\"_ _e\"> </span>managemen<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>gevormd <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>CEO <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>uiteengeze<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>hoofdstuk <span class=\"_ _e\"> </span>over <span class=\"_ _e\"> </span>corpora<span class=\"_ _4\"></span>te governance.<span class=\"_ _4\"></span> De vergoeding <span class=\"_ _4\"></span>van het ke<span class=\"_ _4\"></span>y managemen<span class=\"_ _4\"></span>t wordt hiero<span class=\"_ _4\"></span>nder weerg<span class=\"_ _4\"></span>egeven: <table class=\"s w14c hc2\" id=\"_cf90228c-da00-4062-9afa-e547261200f7\"><tr><td class=\"c xec yc2c w14d hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">In <span class=\"_ _9\"></span>'000 <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(behalve <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aantal <span class=\"_ _2\"></span>inschrijvingsrechten)<span class=\"_ _3b\"> </span></div></td><td class=\"c x124 yc2d w90 h47\"><div class=\"t m0 x8 h9 y50c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x125 yc2d w91 h47\"><div class=\"t m0 x8 h9 y50c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc2e w14e hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">(per 31 december)<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 yc2f w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Voordelen o<span class=\"_ _4\"></span>p korte termijn - consultancy / salaris </div></td><td class=\"c x124 yc2f w90 h8\"><div class=\"t m0 x65 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">498<span class=\"ls1\"> </span></div></td><td class=\"c x125 yc2f w91 h8\"><div class=\"t m0 x65 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">697<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc30 w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Voordelen bi<span class=\"_ _4\"></span>j uitdiensttreding </div></td><td class=\"c x124 yc30 w90 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc30 w91 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc31 w8f h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Totale kost van inschri<span class=\"_ _4\"></span>jvingsrechten aangebode<span class=\"_ _4\"></span>n in het jaar </div></td><td class=\"c x124 yc31 w90 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc31 w91 h8\"><div class=\"t m0 x69 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc32 w8f h8\"><div class=\"t m0 x4 ha y7b9 ff2 fs3 fc1 sc1 ls1 ws0\">Totaal aantal inschrijvi<span class=\"_ _4\"></span>ngsrechten aangeboden i<span class=\"_ _4\"></span>n het jaar </div></td><td class=\"c x124 yc32 w90 h8\"><div class=\"t m0 x69 ha y7ba ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x125 yc32 w91 h8\"><div class=\"t m0 x69 ha y7ba ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>Er werden ge<span class=\"_ _4\"></span>en leningen, qu<span class=\"_ _4\"></span>asi-leningen of an<span class=\"_ _4\"></span>dere waa<span class=\"_ _4\"></span>rborgen verl<span class=\"_ _4\"></span>eend aan de ui<span class=\"_ _4\"></span>tvoerende bes<span class=\"_ _4\"></span>tuurders.<span class=\"ff5\"> <span class=\"_ _1e\"> </span></span> Verbonden pa<span class=\"_ _4\"></span>rtijen Behalve h<span class=\"_ _4\"></span>et leden van d<span class=\"_ _4\"></span>e Raad van <span class=\"_ _4\"></span>Bestuur, zijn e<span class=\"_ _4\"></span>r geen ander<span class=\"_ _4\"></span>e verbonden pa<span class=\"_ _4\"></span>rtijen bekend<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "5.6.1 Opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc3\" id=\"_c2f4207d-90d6-4b6e-9b76-aff31b2f4ab9\"><tr><td class=\"c xe7 yc33 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc33 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc33 w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc34 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Verkopen </div></td><td class=\"c x126 yc34 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc34 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">442<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc35 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Royalty-inkomsten </div></td><td class=\"c x126 yc35 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">109<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc35 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">153<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc36 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale inkomsten </div></td><td class=\"c x126 yc36 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">263<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc36 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">595<span class=\"ls1\"> </span></div></td></tr></table>In 2020 sloo<span class=\"_ _4\"></span>t Oxurion een <span class=\"_ _4\"></span>wereldwijde lic<span class=\"_ _4\"></span>entieov<span class=\"_ _4\"></span>ereenkomst voor<span class=\"_ _4\"></span> JETREA\u00ae m<span class=\"_ _4\"></span>et Inceptua Group. In 2023 bedroeg de <span class=\"_ _4\"></span>verkoop van JETR<span class=\"_ _4\"></span>EA\u00ae 0,2 miljoen euro, waar<span class=\"_ _4\"></span>van <span class=\"ls6\">100</span>% naar Belgi\u00eb ging<span class=\"_ _4\"></span> en de rest naar andere <span class=\"_ _9\"></span>landen. <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>2022 <span class=\"_ _3\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,4 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>waarvan <span class=\"_ _9\"></span><span class=\"ls6\">91</span>% <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Belgi\u00eb <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de rest in ande<span class=\"_ _4\"></span>re landen. He<span class=\"_ _4\"></span>t contract om JETR<span class=\"_ _4\"></span>EA\u00ae te verk<span class=\"_ _4\"></span>open liep af op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. Voor meer de<span class=\"_ _4\"></span>tails wordt <span class=\"_ _4\"></span>verwezen naa<span class=\"_ _4\"></span>r het hoofds<span class=\"_ _4\"></span>tuk \u201cSig<span class=\"_ _4\"></span>nificante overeen<span class=\"_ _4\"></span>komsten\u201d in to<span class=\"_ _4\"></span>elichting 5.<span class=\"_ _4\"></span>8.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "5.6.1 Opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc3\" id=\"_c2f4207d-90d6-4b6e-9b76-aff31b2f4ab9\"><tr><td class=\"c xe7 yc33 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc33 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc33 w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc34 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Verkopen </div></td><td class=\"c x126 yc34 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc34 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">442<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc35 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Royalty-inkomsten </div></td><td class=\"c x126 yc35 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">109<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc35 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">153<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc36 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale inkomsten </div></td><td class=\"c x126 yc36 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">263<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc36 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">595<span class=\"ls1\"> </span></div></td></tr></table>In 2020 sloo<span class=\"_ _4\"></span>t Oxurion een <span class=\"_ _4\"></span>wereldwijde lic<span class=\"_ _4\"></span>entieov<span class=\"_ _4\"></span>ereenkomst voor<span class=\"_ _4\"></span> JETREA\u00ae m<span class=\"_ _4\"></span>et Inceptua Group. In 2023 bedroeg de <span class=\"_ _4\"></span>verkoop van JETR<span class=\"_ _4\"></span>EA\u00ae 0,2 miljoen euro, waar<span class=\"_ _4\"></span>van <span class=\"ls6\">100</span>% naar Belgi\u00eb ging<span class=\"_ _4\"></span> en de rest naar andere <span class=\"_ _9\"></span>landen. <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>2022 <span class=\"_ _3\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,4 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>waarvan <span class=\"_ _9\"></span><span class=\"ls6\">91</span>% <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Belgi\u00eb <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de rest in ande<span class=\"_ _4\"></span>re landen. He<span class=\"_ _4\"></span>t contract om JETR<span class=\"_ _4\"></span>EA\u00ae te verk<span class=\"_ _4\"></span>open liep af op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. Voor meer de<span class=\"_ _4\"></span>tails wordt <span class=\"_ _4\"></span>verwezen naa<span class=\"_ _4\"></span>r het hoofds<span class=\"_ _4\"></span>tuk \u201cSig<span class=\"_ _4\"></span>nificante overeen<span class=\"_ _4\"></span>komsten\u201d in to<span class=\"_ _4\"></span>elichting 5.<span class=\"_ _4\"></span>8.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>5.6.2 Kostpri<span class=\"_ _4\"></span>js van de verk<span class=\"_ _4\"></span>oop <table class=\"s w150 hc4\" id=\"_5ef870d9-5709-4352-ac3f-76a81fe75b07\"><tr><td class=\"c xe7 yc37 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc37 w93 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x128 yc37 w94 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc38 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Licentierechte<span class=\"_ _4\"></span>n-verkopen </div></td><td class=\"c x126 yc38 w93 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x128 yc38 w94 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xe7 yc39 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Kosten van goe<span class=\"_ _4\"></span>deren </div></td><td class=\"c x126 yc39 w93 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x128 yc39 w94 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">467</span> </div></td></tr><tr><td class=\"c xe7 yc3a w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale kostprijs<span class=\"_ _4\"></span> van de verkoop </div></td><td class=\"c x126 yc3a w93 h8\"><div class=\"t m0 x8a h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">159</span> </div></td><td class=\"c x128 yc3a w94 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">513</span> </div></td></tr></table>De licentierech<span class=\"_ _4\"></span>ten op verko<span class=\"_ _4\"></span>pen omvatten de ro<span class=\"_ _4\"></span>yalty\u2019s die Oxurio<span class=\"_ _4\"></span>n verschuldig<span class=\"_ _4\"></span>d is aan de bedrijven <span class=\"_ _4\"></span>RCT en LSRP op basis<span class=\"_ _4\"></span> van de verko<span class=\"_ _4\"></span>op van JETREA<span class=\"_ _4\"></span>\u00ae. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "5.6.1 Opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc3\" id=\"_c2f4207d-90d6-4b6e-9b76-aff31b2f4ab9\"><tr><td class=\"c xe7 yc33 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc33 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc33 w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc34 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Verkopen </div></td><td class=\"c x126 yc34 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc34 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">442<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc35 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Royalty-inkomsten </div></td><td class=\"c x126 yc35 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">109<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc35 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">153<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc36 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale inkomsten </div></td><td class=\"c x126 yc36 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">263<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc36 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">595<span class=\"ls1\"> </span></div></td></tr></table>In 2020 sloo<span class=\"_ _4\"></span>t Oxurion een <span class=\"_ _4\"></span>wereldwijde lic<span class=\"_ _4\"></span>entieov<span class=\"_ _4\"></span>ereenkomst voor<span class=\"_ _4\"></span> JETREA\u00ae m<span class=\"_ _4\"></span>et Inceptua Group. In 2023 bedroeg de <span class=\"_ _4\"></span>verkoop van JETR<span class=\"_ _4\"></span>EA\u00ae 0,2 miljoen euro, waar<span class=\"_ _4\"></span>van <span class=\"ls6\">100</span>% naar Belgi\u00eb ging<span class=\"_ _4\"></span> en de rest naar andere <span class=\"_ _9\"></span>landen. <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>2022 <span class=\"_ _3\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,4 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>waarvan <span class=\"_ _9\"></span><span class=\"ls6\">91</span>% <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Belgi\u00eb <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>de rest in ande<span class=\"_ _4\"></span>re landen. He<span class=\"_ _4\"></span>t contract om JETR<span class=\"_ _4\"></span>EA\u00ae te verk<span class=\"_ _4\"></span>open liep af op<span class=\"_ _4\"></span> 31 decemb<span class=\"_ _4\"></span>er 2023. Voor meer de<span class=\"_ _4\"></span>tails wordt <span class=\"_ _4\"></span>verwezen naa<span class=\"_ _4\"></span>r het hoofds<span class=\"_ _4\"></span>tuk \u201cSig<span class=\"_ _4\"></span>nificante overeen<span class=\"_ _4\"></span>komsten\u201d in to<span class=\"_ _4\"></span>elichting 5.<span class=\"_ _4\"></span>8.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "5.6.2 Kostpri<span class=\"_ _4\"></span>js van de verk<span class=\"_ _4\"></span>oop <table class=\"s w150 hc4\" id=\"_5ef870d9-5709-4352-ac3f-76a81fe75b07\"><tr><td class=\"c xe7 yc37 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc37 w93 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x128 yc37 w94 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc38 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Licentierechte<span class=\"_ _4\"></span>n-verkopen </div></td><td class=\"c x126 yc38 w93 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x128 yc38 w94 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xe7 yc39 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Kosten van goe<span class=\"_ _4\"></span>deren </div></td><td class=\"c x126 yc39 w93 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x128 yc39 w94 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">467</span> </div></td></tr><tr><td class=\"c xe7 yc3a w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale kostprijs<span class=\"_ _4\"></span> van de verkoop </div></td><td class=\"c x126 yc3a w93 h8\"><div class=\"t m0 x8a h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">159</span> </div></td><td class=\"c x128 yc3a w94 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">513</span> </div></td></tr></table>De licentierech<span class=\"_ _4\"></span>ten op verko<span class=\"_ _4\"></span>pen omvatten de ro<span class=\"_ _4\"></span>yalty\u2019s die Oxurio<span class=\"_ _4\"></span>n verschuldig<span class=\"_ _4\"></span>d is aan de bedrijven <span class=\"_ _4\"></span>RCT en LSRP op basis<span class=\"_ _4\"></span> van de verko<span class=\"_ _4\"></span>op van JETREA<span class=\"_ _4\"></span>\u00ae. 5.6.3 Onderz<span class=\"_ _4\"></span>oeks- en ont<span class=\"_ _4\"></span>wikkelingskost<span class=\"_ _4\"></span>en <table class=\"s w151 hc5\" id=\"_d25df2f0-ef29-4425-baad-42dc64b21ced\"><tr><td class=\"c xe7 yc3b w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc3b w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc3b w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc3c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc3c w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-2.136 </div></td><td class=\"c x127 yc3c w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.231 </div></td></tr><tr><td class=\"c xe7 yc3d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">O&amp;O-activiteiten i<span class=\"_ _4\"></span>n onderaanneming  </div></td><td class=\"c x126 yc3d w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.250 </div></td><td class=\"c x127 yc3d w6 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.668 </div></td></tr><tr><td class=\"c xe7 yc3e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Reagentia en materi<span class=\"_ _4\"></span>alen </div></td><td class=\"c x126 yc3e w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">97</span> </div></td><td class=\"c x127 yc3e w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">88</span> </div></td></tr><tr><td class=\"c xe7 yc3f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Octrooikosten </div></td><td class=\"c x126 yc3f w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x127 yc3f w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">107</span> </div></td></tr><tr><td class=\"c xe7 yc40 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc40 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.018 </div></td><td class=\"c x127 yc40 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.246 </div></td></tr><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">255</span> </div></td><td class=\"c x127 yc41 w6 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">389</span> </div></td></tr><tr><td class=\"c xe7 yc42 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc42 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">233</span> </div></td><td class=\"c x127 yc42 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">307</span> </div></td></tr><tr><td class=\"c xe7 yc43 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overheidssubsid<span class=\"_ _4\"></span>ies </div></td><td class=\"c x126 yc43 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc43 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3 </div></td></tr><tr><td class=\"c xe7 yc44 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc44 w5 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc44 w6 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc45 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal onderzoeks- en ontwikkeli<span class=\"_ _4\"></span>ngskosten </div></td><td class=\"c x126 yc45 w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.987</span> </div></td><td class=\"c x127 yc45 w6 h8\"><div class=\"t m0 xe h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15.986</span> </div></td></tr></table>De<span class=\"ls1\"> <span class=\"_ _9\"></span>afname van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>personee<span class=\"_ _4\"></span>lsvergoedinge<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>202<span class=\"ls6\">2 <span class=\"_ _9\"></span></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>van </span>een verminde<span class=\"_ _4\"></span>ring van he<span class=\"_ _4\"></span>t personeels<span class=\"_ _4\"></span>bestand. De <span class=\"_ _4\"></span>O&amp;O-ac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>raanneming <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>uitbestede <span class=\"_ _5\"></span>diensten <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>projecten <span class=\"_ _5\"></span>van Oxurion <span class=\"_ _8\"> </span>in  de<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>eklinische <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>klinische<span class=\"_ _4\"></span>  fas<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>te  ontwik<span class=\"_ _4\"></span>kelen. <span class=\"_ _8\"> </span>De <span class=\"_ _d\"> </span>kosten <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>2022  hebben<span class=\"_ _4\"></span>  voorna<span class=\"_ _4\"></span>melijk<span class=\"_ _4\"></span> betrekking<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gelijktijdige<span class=\"_ _4\"></span> uitvoe<span class=\"_ _4\"></span>ring van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klinische <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tudies voo<span class=\"_ _4\"></span>r THR-1<span class=\"_ _4\"></span>49 en <span class=\"_ _4\"></span>THR-68<span class=\"_ _4\"></span>7. In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>hebben<span class=\"_ _4\"></span> deze voornam<span class=\"_ _4\"></span>elijk betrekki<span class=\"_ _4\"></span>ng op de klini<span class=\"_ _4\"></span>sche studie <span class=\"_ _4\"></span>voor THR-149.<span class=\"_ _4\"></span> In 2023 bedroeg<span class=\"_ _4\"></span>en de ove<span class=\"_ _4\"></span>rige kosten <span class=\"_ _4\"></span>0,3 miljoen euro, <span class=\"_ _4\"></span>vergeleken<span class=\"_ _4\"></span> met 0,4 mil<span class=\"_ _4\"></span>joen euro in 2<span class=\"_ _4\"></span>022. <span class=\"_ _1e\"> </span><div class=\"c w2 h0 gs44\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _8\"> </span>overheids<span class=\"_ _4\"></span>subsidies <span class=\"_ _e\"> </span>bestaan <span class=\"_ _e\"> </span>uit <span class=\"_ _8\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ontvange<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>VLAIO, <span class=\"_ _e\"> </span>voorheen <span class=\"_ _e\"> </span>bekend <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>IWT. </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _4\"></span>moment<span class=\"_ _4\"></span>eel g<span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>subsidieovereenkom<span class=\"_ _4\"></span>st <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>VLAIO. <span class=\"_ _5\"></span>Deze <span class=\"_ _4\"></span>subsidies <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>aan </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _4\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>bepaalde O&amp;<span class=\"_ _4\"></span>O-activiteit<span class=\"_ _4\"></span>en. <span class=\"_ _4\"></span>Zie <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>beleid <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oelichting<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>5.5.3 <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">meer details<span class=\"_ _4\"></span>.  </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">In <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>project <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>Oxurion, <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>subsidievoors<span class=\"_ _4\"></span>chotten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>ontvangen, <span class=\"_ _3\"></span>regelmatig <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">VLAIO-versla<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>stand <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>zaken <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gedane <span class=\"_ _5\"></span>uitgaven. <span class=\"_ _5\"></span>Oxurion<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>VLAIO <span class=\"_ _a\"></span>hebben <span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>projecten <span class=\"_ _a\"></span>vertrouwen <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>gekregen <span class=\"_ _3\"></span>dat <span class=\"_ _e\"> </span>geen <span class=\"_ _a\"></span>enkele <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>afwijken <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen t<span class=\"_ _2\"></span>oepass<span class=\"_ _4\"></span>ingsgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>uiteindelijke<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">subsidiebedrag<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>niet <span class=\"_ _3\"></span>zal <span class=\"_ _a\"></span>afwijken <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>oorspro<span class=\"_ _4\"></span>nkelijk <span class=\"_ _3\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>bedragen.<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>het </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1d ws0\">al<span class=\"ls1\">gemeen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>ove<span class=\"_ _4\"></span>rtuigd <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de r<span class=\"_ _4\"></span>edelijke <span class=\"_ _5\"></span>zekerheid, <span class=\"_ _5\"></span>zoals <span class=\"_ _5\"></span>gedefinieerd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>norm<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>projec<span class=\"_ _4\"></span>t </span></div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">wordt gerealise<span class=\"_ _4\"></span>erd voor de bedragen die tot dat moment zijn uitgegev<span class=\"_ _4\"></span>en, aangezien de enige voorwaard<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">die <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sub<span class=\"_ _4\"></span>sidie <span class=\"_ _9\"></span>verbonden <span class=\"_ _9\"></span>is, <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>uitvoering <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O-activiteiten <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>lijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>vereengekomen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">toepassings<span class=\"_ _4\"></span>gebied <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>vastgestelde<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>budget, <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>aanwezigheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>dezelfde <span class=\"_ _6\"> </span>regio <span class=\"_ _6\"> </span>te </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">handhaven.<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Aan <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>subsidi<span class=\"_ _4\"></span>es <span class=\"_ _e\"></span>zijn <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>voorwaarden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>resultaat <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>O&amp;O<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">activiteiten heeft <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beslissing van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>VLAIO <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>de definitieve <span class=\"_ _2\"></span>subsidie al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>wordt </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">toegekend. <span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">Overheidssub<span class=\"_ _4\"></span>sidies <span class=\"_ _16\"> </span>die <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _16\"> </span>vergo<span class=\"_ _4\"></span>eden <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>g<span class=\"_ _4\"></span>emaakte <span class=\"_ _17\"> </span>kosten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _16\"> </span>uit <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">doorberekening<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>kosten <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>sys<span class=\"_ _4\"></span>tematisch <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mindering<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>gebracht <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>onder<span class=\"_ _4\"></span>zoeks<span class=\"_ _2\"></span>- <span class=\"_ _16\"> </span>en </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">ontwikkeling<span class=\"_ _4\"></span>skosten in de<span class=\"_ _4\"></span>zelfde periode <span class=\"_ _4\"></span>waarin de <span class=\"_ _4\"></span>kosten worden g<span class=\"_ _4\"></span>emaakt. </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y7e9 ff1 fs1 fc5 sc1 ls1 ws0\">5.6.4 Algem<span class=\"_ _4\"></span>ene en administr<span class=\"_ _4\"></span>atieve kost<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y1f3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs45\"><table class=\"s w152 hc6\" id=\"_c45b09b2-1d5a-4744-9c6b-492fb7029e66\"><tr><td class=\"c xe7 yc46 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc46 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc46 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc47 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc47 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.114 </div></td><td class=\"c x127 yc47 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.753 </div></td></tr><tr><td class=\"c xe7 yc48 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc48 w5 h8\"><div class=\"t m0 xf ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-1.875 </div></td><td class=\"c x127 yc48 w6 h8\"><div class=\"t m0 xf ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-3.141 </div></td></tr><tr><td class=\"c xe7 yc49 w4 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering </div></td><td class=\"c x126 yc49 w5 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">278</span> </div></td><td class=\"c x127 yc49 w6 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">361</span> </div></td></tr><tr><td class=\"c xe7 yc4a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc4a w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">409</span> </div></td><td class=\"c x127 yc4a w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">692</span> </div></td></tr><tr><td class=\"c xe7 yc4b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc4b w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">35</span> </div></td><td class=\"c x127 yc4b w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">33</span> </div></td></tr><tr><td class=\"c xe7 yc4c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal algemene en adminis<span class=\"_ _4\"></span>tratieve kosten </div></td><td class=\"c x126 yc4c w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.711</span> </div></td><td class=\"c x127 yc4c w6 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.980</span> </div></td></tr></table></div><div class=\"c w2 h0 gs44\"><div class=\"t m0 x2 h3 y7f1 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y7f2 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _3\"></span>grootste <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>eel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>deze <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>waren <span class=\"_ _3\"></span>kosten <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>ICT-contractanten, <span class=\"_ _3\"></span>man<span class=\"_ _4\"></span>agement- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>audi<span class=\"_ _4\"></span>tkosten,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y7f3 ff2 fs1 fc1 sc1 ls1 ws0\">vergoeding<span class=\"_ _4\"></span>en van d<span class=\"_ _4\"></span>e Raad v<span class=\"_ _4\"></span>an Bestuur <span class=\"_ _4\"></span>en IR-cont<span class=\"_ _4\"></span>ractanten, jurid<span class=\"_ _4\"></span>ische kos<span class=\"_ _4\"></span>ten en kos<span class=\"_ _4\"></span>ten voo<span class=\"_ _4\"></span>r HR-diens<span class=\"_ _4\"></span>ten. </div><div class=\"t m0 x2 h3 y2ca ff2 fs1 fc1 sc1 ls1 ws0\">De daling in <span class=\"_ _4\"></span>2023 is vooral<span class=\"_ _4\"></span> te wijten aan d<span class=\"_ _4\"></span>e daling in div<span class=\"_ _4\"></span>erse dienstve<span class=\"_ _4\"></span>rleningen. </div><div class=\"t m0 x2 h3 y2cb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y7f4 ff1 fs1 fc5 sc1 ls1 ws0\">5.6.5 Distrib<span class=\"_ _4\"></span>utiekosten </div><div class=\"t m0 x2 h3 y51b ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs46\"><table class=\"s w14f hc7\" id=\"_ac2a69da-b03f-4a9e-b56b-b6fe58cfcae8\"><tr><td class=\"c xe7 yc4d w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc4d w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc4d w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc4e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc4e w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">14</span> </div></td><td class=\"c x127 yc4e w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">608</span> </div></td></tr><tr><td class=\"c xe7 yc4f w4 hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x126 yc4f w5 hb\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">62</span> </div></td><td class=\"c x127 yc4f w6 hb\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">68</span> </div></td></tr><tr><td class=\"c xe7 yc50 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Vergoeding<span class=\"_ _4\"></span>en voor onderaanneming en advies </div></td><td class=\"c x126 yc50 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">260</span> </div></td><td class=\"c x127 yc50 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">241</span> </div></td></tr><tr><td class=\"c xe7 yc51 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc51 w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x127 yc51 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">183</span> </div></td></tr><tr><td class=\"c xe7 yc52 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc52 w5 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc52 w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc53 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc53 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">244<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc53 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">223<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc54 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal distribu<span class=\"_ _4\"></span>tiekosten </div></td><td class=\"c x126 yc54 w5 h8\"><div class=\"t m0 x68 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">132</span> </div></td><td class=\"c x127 yc54 w6 h8\"><div class=\"t m0 x68 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">892</span> </div></td></tr></table></div><div class=\"c w2 h0 gs44\"><div class=\"t m0 x2 h3 y7fb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y6a3 ff2 fs1 fc1 sc1 ls1 ws0\">In 2023 bedroegen<span class=\"_ _4\"></span> de distributiekos<span class=\"_ _4\"></span>ten van Oxurion 0,1 miljoen<span class=\"_ _4\"></span> euro, tegenover<span class=\"_ _4\"></span> 0,9 miljoen euro in 2022<span class=\"ls1b\">. </span></div><div class=\"t m0 x2 h3 y7fc ff2 fs1 fc1 sc1 ls1 ws0\">De daling is voo<span class=\"_ _4\"></span>rnamelijk <span class=\"_ _4\"></span>te wijten aan h<span class=\"_ _4\"></span>et uitlicenti<span class=\"_ _4\"></span>\u00ebren van JE<span class=\"_ _4\"></span>TREA\u00ae aan d<span class=\"_ _4\"></span>e Inceptua Gro<span class=\"_ _4\"></span>ep.  </div><div class=\"t m0 x2 h3 y7fd ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div>5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs48\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span></div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y1f8 ff1 fs1 fc5 sc1 ls1 ws0\">5.6.9 Perso<span class=\"_ _4\"></span>neelsvergoe<span class=\"_ _4\"></span>dingen </div><div class=\"t m0 x2 h3 y1f9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs49\"><table class=\"s w155 hcb\" id=\"_399f4651-ff7d-47c7-870b-8af8a3ecc00c\"><tr><td class=\"c xe7 yc64 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc64 w9a h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc64 w9b h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc65 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Wedden, lonen<span class=\"_ _4\"></span> en bonussen </div></td><td class=\"c x12b yc65 w9a h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-2.763 </div></td><td class=\"c x12c yc65 w9b h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.456 </div></td></tr><tr><td class=\"c xe7 yc66 w99 h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde vergoedingslasten </div></td><td class=\"c x12b yc66 w9a h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">317</span> </div></td><td class=\"c x12c yc66 w9b h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">933</span> </div></td></tr><tr><td class=\"c xe7 yc67 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten </div></td><td class=\"c x12b yc67 w9a h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">184</span> </div></td><td class=\"c x12c yc67 w9b h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">203</span> </div></td></tr><tr><td class=\"c xe7 yc68 w99 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc68 w9a h4a\"><div class=\"t m0 x4a h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.264</span> </div></td><td class=\"c x12c yc68 w9b h4a\"><div class=\"t m0 x4a h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.592</span> </div></td></tr></table></div><div class=\"c w2 h0 gs48\"><div class=\"t m0 x2 h3 y81e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y81f ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _9\"></span>tabel <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>pensioenkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>bes<span class=\"_ _4\"></span>taan <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>0,1<span class=\"ls3\">71<span class=\"_ _4\"></span><span class=\"ls1\"> <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0,149 </span></span></div><div class=\"t m0 x2 h3 y657 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen <span class=\"_ _2\"></span>euro) <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>verband <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>toegezegd <span class=\"_ _2\"></span>pensioenregeling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>0,<span class=\"_ _2\"></span><span class=\"ls3\">13</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022<span class=\"ls47\">: </span></div><div class=\"t m0 x2 h3 y820 ff2 fs1 fc1 sc1 ls1 ws0\">0,0<span class=\"ls6\">54</span> <span class=\"_ _7\"> </span>miljoen <span class=\"_ _b\"> </span>eur<span class=\"_ _2\"></span>o) <span class=\"_ _6\"> </span>uit <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>toegezegde <span class=\"_ _6\"> </span>bijdrag<span class=\"_ _4\"></span>eregelingen<span class=\"_ _4\"></span>. <span class=\"_ _6\"> </span>We <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>naar<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y821 ff2 fs1 fc1 sc1 ls1 ws0\">toelichting 5.<span class=\"_ _4\"></span>7.9 voor mee<span class=\"_ _4\"></span>r informa<span class=\"_ _4\"></span>tie over de toeg<span class=\"_ _4\"></span>ezegd-pensioenregeli<span class=\"_ _4\"></span>ngen.  </div><div class=\"t m0 x2 h3 yc0 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y822 ff2 fs1 fc1 sc1 ls1 ws0\">Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: </div><div class=\"t m0 x2 h3 y65c ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs4a\"><table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs48\"><div class=\"t m0 x2 h3 y80f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y810 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>aandelen <span class=\"_ _9\"></span>gebaseerde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>rgoeding<span class=\"_ _4\"></span>slasten <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultaten<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y78c ff2 fs1 fc1 sc1 ls1 ws0\">hieronder w<span class=\"_ _4\"></span>eergegeven<span class=\"_ _4\"></span>: </div><div class=\"t m0 x2 h3 y811 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs4b\"><table class=\"s w155 hcd\" id=\"_5f9f7587-14fc-4923-be64-0b8ad40660f5\"><tr><td class=\"c xe7 yc6e w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc6e w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6e w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6f w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoeks- en ontwik<span class=\"_ _4\"></span>kelingskosten </div></td><td class=\"c x12b yc6f w9a h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">134<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6f w9b h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">427<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc70 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Algemene en ad<span class=\"_ _4\"></span>ministratieve kosten </div></td><td class=\"c x12b yc70 w9a h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">183<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc70 w9b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">495<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc71 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x12b yc71 w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc71 w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">11<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc72 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc72 w9a h4a\"><div class=\"t m0 xd h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">317<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc72 w9b h4a\"><div class=\"t m0 xd h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs48\"><div class=\"t m0 x2 h3 y103 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y211 ff2 fs1 fc1 sc1 ls1 ws0\">Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>informatie<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>aandelen <span class=\"_ _6\"> </span>gebase<span class=\"_ _4\"></span>erde <span class=\"_ _7\"> </span>vergoeding<span class=\"_ _4\"></span>sregelingen<span class=\"_ _4\"></span>, <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>we <span class=\"_ _6\"> </span>naar </div><div class=\"t m0 x2 h3 y82a ff2 fs1 fc1 sc1 ls1 ws0\">toelichting 5.<span class=\"_ _4\"></span>7.8. </div><div class=\"t m0 x2 h3 y75 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y82b ff1 fs1 fc5 sc1 ls1 ws0\">5.6.10 Belasti<span class=\"_ _4\"></span>ngen </div><div class=\"t m0 x2 h3 y82c ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs4c\"><table class=\"s w156 hce\" id=\"_db9716bb-a416-46aa-a10d-ac57102f7e3d\"><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc41 w9c h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc73 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen </div></td><td class=\"c x126 yc73 w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc73 w9c hb\"><div class=\"t m0 x84 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc74 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Uitgestelde be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yc74 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc74 w9c h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc44 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Belastingkosten in de resul<span class=\"_ _4\"></span>tatenrekening </div></td><td class=\"c x126 yc44 w5 h8\"><div class=\"t m0 x10 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc44 w9c h8\"><div class=\"t m0 x84 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc75 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Effectief belastingtari<span class=\"_ _4\"></span>ef </div></td><td class=\"c x126 yc75 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td><td class=\"c x127 yc75 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td></tr></table></div>De <span class=\"_ _7\"> </span>belastinglas<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>zoals <span class=\"_ _7\"> </span>hierboven <span class=\"_ _6\"> </span>weergegeven <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>berekend <span class=\"_ _6\"> </span>in <span class=\"_ _7\"> </span>overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _6\"> </span>met <span class=\"_ _f\"> </span>de <span class=\"_ _6\"> </span>lokale <span class=\"_ _7\"> </span>en international<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>belastingwetg<span class=\"_ _4\"></span>eving. <span class=\"_ _8\"> </span>De  b<span class=\"_ _4\"></span>elasting <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>verlies <span class=\"_ _8\"> </span>(-)  / <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>winst <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>belasting<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>de Vennootschap <span class=\"_ _4\"></span>wijkt <span class=\"_ _4\"></span>af van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>theoretisch<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>rag dat <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>ontstaan bi<span class=\"_ _4\"></span>j toepass<span class=\"_ _4\"></span>ing van <span class=\"_ _4\"></span>het na<span class=\"_ _4\"></span>tionale tari<span class=\"_ _4\"></span>ef in Belgi\u00eb op h<span class=\"_ _4\"></span>et verlies (-<span class=\"_ _4\"></span>) / de winst van<span class=\"_ _4\"></span> het jaar en is<span class=\"_ _4\"></span> als volgt: <table class=\"s w157 hcf\" id=\"_772b315e-1b7d-4bd3-952f-f011d82857e5\"><tr><td class=\"c xe7 yc76 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc76 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc76 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc77 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verlies (-) / winst voor be<span class=\"_ _4\"></span>lastingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc77 w5 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-18.966 </div></td><td class=\"c x127 yc77 w9c h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-31.686 </div></td></tr><tr><td class=\"c xec yc78 w158 hd0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte belastinge<span class=\"_ _4\"></span>n, berekend door toepassing van het <span class=\"_ _2\"></span>Belgische<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yc79 w159 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">statutaire<span class=\"_ _3b\"> </span></div></td><td class=\"c x12d yc79 w15a hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belastingtarief<span class=\"_ _3b\"> </span></div></td><td class=\"c x12e yc79 w15b hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x12f yc79 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de<span class=\"_ _3b\"> </span></div></td><td class=\"c x130 yc79 w15d hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">moedermaatschappij<span class=\"_ _3b\"> </span></div></td><td class=\"c x131 yc79 w15e hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">(25%<span class=\"_ _3b\"> </span></div></td><td class=\"c x132 yc79 w15f hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 yc7a w5 h3d\"><div class=\"t m0 xc ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">4.742 </div></td><td class=\"c x127 yc7a w9c h3d\"><div class=\"t m0 x10 ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">7.921 </div></td></tr><tr><td class=\"c xec yc7b w160 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">theoretisch)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc7c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verworpen ui<span class=\"_ _4\"></span>tgaven </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7c w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x127 yc7c w9c h8\"><div class=\"t m0 x8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">231</span> </div></td></tr><tr><td class=\"c xe7 yc7d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingaftrekken<span class=\"_ _4\"></span> en niet-belastbare inkomsten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7d w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">142<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc7d w9c h8\"><div class=\"t m0 x81 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc7e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in nie<span class=\"_ _4\"></span>t-opgenomen uitgestelde belastinge<span class=\"_ _4\"></span>n<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7e w5 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.496  </div></td><td class=\"c x127 yc7e w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.961 </div></td></tr><tr><td class=\"c xe7 yc7f w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Verschil in b<span class=\"_ _4\"></span>elastingtarieven ten opzichte van an<span class=\"_ _4\"></span>dere jurisdicties </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7f w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td><td class=\"c x127 yc7f w9c hb\"><div class=\"t m0 x82 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc80 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Permanente verschil<span class=\"_ _4\"></span>len </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc80 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.369 </div></td><td class=\"c x127 yc80 w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.888 </div></td></tr><tr><td class=\"c xe7 yc81 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belasting van he<span class=\"_ _4\"></span>t jaar (effectief) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc81 w5 h8\"><div class=\"t m0 x10 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc81 w9c h8\"><div class=\"t m0 x84 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr></table>Het belang<span class=\"_ _4\"></span>rijkste versch<span class=\"_ _4\"></span>il tuss<span class=\"_ _4\"></span>en de theor<span class=\"_ _4\"></span>etische belas<span class=\"_ _4\"></span>ting en d<span class=\"_ _4\"></span>e effectiev<span class=\"_ _4\"></span>e belasting <span class=\"_ _4\"></span>voor het jaar 2022 <span class=\"_ _4\"></span>en 2023 <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>voornamelijk<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>verklaard <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>niet-opgenomen <span class=\"_ _a\"></span>uitgesteld<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>belastingen <span class=\"_ _3\"></span>waarvan <span class=\"_ _e\"></span>de Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>conservatief <span class=\"_ _3\"></span>inschat <span class=\"_ _e\"> </span>dat <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>niet <span class=\"_ _e\"> </span>waarschi<span class=\"_ _4\"></span>jnlijk <span class=\"_ _e\"> </span>is <span class=\"_ _e\"></span>dat <span class=\"_ _a\"></span>deze <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>nabije <span class=\"_ _a\"></span>toekomst <span class=\"_ _e\"> </span>zullen worden gebruik<span class=\"_ _4\"></span>t.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "5.6.2 Kostpri<span class=\"_ _4\"></span>js van de verk<span class=\"_ _4\"></span>oop <table class=\"s w150 hc4\" id=\"_5ef870d9-5709-4352-ac3f-76a81fe75b07\"><tr><td class=\"c xe7 yc37 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc37 w93 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x128 yc37 w94 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc38 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Licentierechte<span class=\"_ _4\"></span>n-verkopen </div></td><td class=\"c x126 yc38 w93 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x128 yc38 w94 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xe7 yc39 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Kosten van goe<span class=\"_ _4\"></span>deren </div></td><td class=\"c x126 yc39 w93 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x128 yc39 w94 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">467</span> </div></td></tr><tr><td class=\"c xe7 yc3a w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale kostprijs<span class=\"_ _4\"></span> van de verkoop </div></td><td class=\"c x126 yc3a w93 h8\"><div class=\"t m0 x8a h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">159</span> </div></td><td class=\"c x128 yc3a w94 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">513</span> </div></td></tr></table>De licentierech<span class=\"_ _4\"></span>ten op verko<span class=\"_ _4\"></span>pen omvatten de ro<span class=\"_ _4\"></span>yalty\u2019s die Oxurio<span class=\"_ _4\"></span>n verschuldig<span class=\"_ _4\"></span>d is aan de bedrijven <span class=\"_ _4\"></span>RCT en LSRP op basis<span class=\"_ _4\"></span> van de verko<span class=\"_ _4\"></span>op van JETREA<span class=\"_ _4\"></span>\u00ae. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "5.6.2 Kostpri<span class=\"_ _4\"></span>js van de verk<span class=\"_ _4\"></span>oop <table class=\"s w150 hc4\" id=\"_5ef870d9-5709-4352-ac3f-76a81fe75b07\"><tr><td class=\"c xe7 yc37 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc37 w93 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x128 yc37 w94 h8\"><div class=\"t m0 x73 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc38 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Licentierechte<span class=\"_ _4\"></span>n-verkopen </div></td><td class=\"c x126 yc38 w93 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x128 yc38 w94 h8\"><div class=\"t m0 xa5 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xe7 yc39 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Kosten van goe<span class=\"_ _4\"></span>deren </div></td><td class=\"c x126 yc39 w93 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x128 yc39 w94 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">467</span> </div></td></tr><tr><td class=\"c xe7 yc3a w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totale kostprijs<span class=\"_ _4\"></span> van de verkoop </div></td><td class=\"c x126 yc3a w93 h8\"><div class=\"t m0 x8a h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">159</span> </div></td><td class=\"c x128 yc3a w94 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">513</span> </div></td></tr></table>De licentierech<span class=\"_ _4\"></span>ten op verko<span class=\"_ _4\"></span>pen omvatten de ro<span class=\"_ _4\"></span>yalty\u2019s die Oxurio<span class=\"_ _4\"></span>n verschuldig<span class=\"_ _4\"></span>d is aan de bedrijven <span class=\"_ _4\"></span>RCT en LSRP op basis<span class=\"_ _4\"></span> van de verko<span class=\"_ _4\"></span>op van JETREA<span class=\"_ _4\"></span>\u00ae. 5.6.3 Onderz<span class=\"_ _4\"></span>oeks- en ont<span class=\"_ _4\"></span>wikkelingskost<span class=\"_ _4\"></span>en <table class=\"s w151 hc5\" id=\"_d25df2f0-ef29-4425-baad-42dc64b21ced\"><tr><td class=\"c xe7 yc3b w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc3b w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc3b w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc3c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc3c w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-2.136 </div></td><td class=\"c x127 yc3c w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.231 </div></td></tr><tr><td class=\"c xe7 yc3d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">O&amp;O-activiteiten i<span class=\"_ _4\"></span>n onderaanneming  </div></td><td class=\"c x126 yc3d w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.250 </div></td><td class=\"c x127 yc3d w6 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.668 </div></td></tr><tr><td class=\"c xe7 yc3e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Reagentia en materi<span class=\"_ _4\"></span>alen </div></td><td class=\"c x126 yc3e w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">97</span> </div></td><td class=\"c x127 yc3e w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">88</span> </div></td></tr><tr><td class=\"c xe7 yc3f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Octrooikosten </div></td><td class=\"c x126 yc3f w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x127 yc3f w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">107</span> </div></td></tr><tr><td class=\"c xe7 yc40 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc40 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.018 </div></td><td class=\"c x127 yc40 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.246 </div></td></tr><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">255</span> </div></td><td class=\"c x127 yc41 w6 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">389</span> </div></td></tr><tr><td class=\"c xe7 yc42 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc42 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">233</span> </div></td><td class=\"c x127 yc42 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">307</span> </div></td></tr><tr><td class=\"c xe7 yc43 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overheidssubsid<span class=\"_ _4\"></span>ies </div></td><td class=\"c x126 yc43 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc43 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3 </div></td></tr><tr><td class=\"c xe7 yc44 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc44 w5 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc44 w6 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc45 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal onderzoeks- en ontwikkeli<span class=\"_ _4\"></span>ngskosten </div></td><td class=\"c x126 yc45 w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.987</span> </div></td><td class=\"c x127 yc45 w6 h8\"><div class=\"t m0 xe h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15.986</span> </div></td></tr></table>De<span class=\"ls1\"> <span class=\"_ _9\"></span>afname van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>personee<span class=\"_ _4\"></span>lsvergoedinge<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>202<span class=\"ls6\">2 <span class=\"_ _9\"></span></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>van </span>een verminde<span class=\"_ _4\"></span>ring van he<span class=\"_ _4\"></span>t personeels<span class=\"_ _4\"></span>bestand. De <span class=\"_ _4\"></span>O&amp;O-ac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>raanneming <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>uitbestede <span class=\"_ _5\"></span>diensten <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>projecten <span class=\"_ _5\"></span>van Oxurion <span class=\"_ _8\"> </span>in  de<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>eklinische <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>klinische<span class=\"_ _4\"></span>  fas<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>te  ontwik<span class=\"_ _4\"></span>kelen. <span class=\"_ _8\"> </span>De <span class=\"_ _d\"> </span>kosten <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>2022  hebben<span class=\"_ _4\"></span>  voorna<span class=\"_ _4\"></span>melijk<span class=\"_ _4\"></span> betrekking<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gelijktijdige<span class=\"_ _4\"></span> uitvoe<span class=\"_ _4\"></span>ring van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klinische <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tudies voo<span class=\"_ _4\"></span>r THR-1<span class=\"_ _4\"></span>49 en <span class=\"_ _4\"></span>THR-68<span class=\"_ _4\"></span>7. In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>hebben<span class=\"_ _4\"></span> deze voornam<span class=\"_ _4\"></span>elijk betrekki<span class=\"_ _4\"></span>ng op de klini<span class=\"_ _4\"></span>sche studie <span class=\"_ _4\"></span>voor THR-149.<span class=\"_ _4\"></span> In 2023 bedroeg<span class=\"_ _4\"></span>en de ove<span class=\"_ _4\"></span>rige kosten <span class=\"_ _4\"></span>0,3 miljoen euro, <span class=\"_ _4\"></span>vergeleken<span class=\"_ _4\"></span> met 0,4 mil<span class=\"_ _4\"></span>joen euro in 2<span class=\"_ _4\"></span>022. <span class=\"_ _1e\"> </span>De <span class=\"_ _8\"> </span>overheids<span class=\"_ _4\"></span>subsidies <span class=\"_ _e\"> </span>bestaan <span class=\"_ _e\"> </span>uit <span class=\"_ _8\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ontvange<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>VLAIO, <span class=\"_ _e\"> </span>voorheen <span class=\"_ _e\"> </span>bekend <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>IWT. Oxurion <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _4\"></span>moment<span class=\"_ _4\"></span>eel g<span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>subsidieovereenkom<span class=\"_ _4\"></span>st <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>VLAIO. <span class=\"_ _5\"></span>Deze <span class=\"_ _4\"></span>subsidies <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>aan Oxurion <span class=\"_ _4\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>bepaalde O&amp;<span class=\"_ _4\"></span>O-activiteit<span class=\"_ _4\"></span>en. <span class=\"_ _4\"></span>Zie <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>beleid <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oelichting<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>5.5.3 <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> meer details<span class=\"_ _4\"></span>.  In <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>project <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>Oxurion, <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>subsidievoors<span class=\"_ _4\"></span>chotten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>ontvangen, <span class=\"_ _3\"></span>regelmatig <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het VLAIO-versla<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>stand <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>zaken <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gedane <span class=\"_ _5\"></span>uitgaven. <span class=\"_ _5\"></span>Oxurion<span class=\"_ _4\"></span> en <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>VLAIO <span class=\"_ _a\"></span>hebben <span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>projecten <span class=\"_ _a\"></span>vertrouwen <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>gekregen <span class=\"_ _3\"></span>dat <span class=\"_ _e\"> </span>geen <span class=\"_ _a\"></span>enkele <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>afwijken <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen t<span class=\"_ _2\"></span>oepass<span class=\"_ _4\"></span>ingsgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>uiteindelijke<span class=\"_ _4\"></span> subsidiebedrag<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>niet <span class=\"_ _3\"></span>zal <span class=\"_ _a\"></span>afwijken <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>oorspro<span class=\"_ _4\"></span>nkelijk <span class=\"_ _3\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>bedragen.<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>het al<span class=\"ls1\">gemeen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>ove<span class=\"_ _4\"></span>rtuigd <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de r<span class=\"_ _4\"></span>edelijke <span class=\"_ _5\"></span>zekerheid, <span class=\"_ _5\"></span>zoals <span class=\"_ _5\"></span>gedefinieerd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>norm<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>projec<span class=\"_ _4\"></span>t </span>wordt gerealise<span class=\"_ _4\"></span>erd voor de bedragen die tot dat moment zijn uitgegev<span class=\"_ _4\"></span>en, aangezien de enige voorwaard<span class=\"_ _4\"></span>e die <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sub<span class=\"_ _4\"></span>sidie <span class=\"_ _9\"></span>verbonden <span class=\"_ _9\"></span>is, <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>uitvoering <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O-activiteiten <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>lijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>vereengekomen<span class=\"_ _4\"></span> toepassings<span class=\"_ _4\"></span>gebied <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>vastgestelde<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>budget, <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>aanwezigheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>dezelfde <span class=\"_ _6\"> </span>regio <span class=\"_ _6\"> </span>te handhaven.<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Aan <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>subsidi<span class=\"_ _4\"></span>es <span class=\"_ _e\"></span>zijn <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>voorwaarden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>resultaat <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>O&amp;O<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>activiteiten heeft <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beslissing van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>VLAIO <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>de definitieve <span class=\"_ _2\"></span>subsidie al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>wordt toegekend. <span class=\"_ _4\"></span> Overheidssub<span class=\"_ _4\"></span>sidies <span class=\"_ _16\"> </span>die <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _16\"> </span>vergo<span class=\"_ _4\"></span>eden <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>g<span class=\"_ _4\"></span>emaakte <span class=\"_ _17\"> </span>kosten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _16\"> </span>uit <span class=\"_ _17\"> </span>de doorberekening<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>kosten <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>sys<span class=\"_ _4\"></span>tematisch <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mindering<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>gebracht <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>onder<span class=\"_ _4\"></span>zoeks<span class=\"_ _2\"></span>- <span class=\"_ _16\"> </span>en ontwikkeling<span class=\"_ _4\"></span>skosten in de<span class=\"_ _4\"></span>zelfde periode <span class=\"_ _4\"></span>waarin de <span class=\"_ _4\"></span>kosten worden g<span class=\"_ _4\"></span>emaakt. 5.6.5 Distrib<span class=\"_ _4\"></span>utiekosten <table class=\"s w14f hc7\" id=\"_ac2a69da-b03f-4a9e-b56b-b6fe58cfcae8\"><tr><td class=\"c xe7 yc4d w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc4d w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc4d w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc4e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc4e w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">14</span> </div></td><td class=\"c x127 yc4e w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">608</span> </div></td></tr><tr><td class=\"c xe7 yc4f w4 hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x126 yc4f w5 hb\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">62</span> </div></td><td class=\"c x127 yc4f w6 hb\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">68</span> </div></td></tr><tr><td class=\"c xe7 yc50 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Vergoeding<span class=\"_ _4\"></span>en voor onderaanneming en advies </div></td><td class=\"c x126 yc50 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">260</span> </div></td><td class=\"c x127 yc50 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">241</span> </div></td></tr><tr><td class=\"c xe7 yc51 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc51 w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td><td class=\"c x127 yc51 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">183</span> </div></td></tr><tr><td class=\"c xe7 yc52 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc52 w5 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc52 w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc53 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc53 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">244<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc53 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">223<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc54 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal distribu<span class=\"_ _4\"></span>tiekosten </div></td><td class=\"c x126 yc54 w5 h8\"><div class=\"t m0 x68 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">132</span> </div></td><td class=\"c x127 yc54 w6 h8\"><div class=\"t m0 x68 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">892</span> </div></td></tr></table>In 2023 bedroegen<span class=\"_ _4\"></span> de distributiekos<span class=\"_ _4\"></span>ten van Oxurion 0,1 miljoen<span class=\"_ _4\"></span> euro, tegenover<span class=\"_ _4\"></span> 0,9 miljoen euro in 2022<span class=\"ls1b\">. </span>De daling is voo<span class=\"_ _4\"></span>rnamelijk <span class=\"_ _4\"></span>te wijten aan h<span class=\"_ _4\"></span>et uitlicenti<span class=\"_ _4\"></span>\u00ebren van JE<span class=\"_ _4\"></span>TREA\u00ae aan d<span class=\"_ _4\"></span>e Inceptua Gro<span class=\"_ _4\"></span>ep.  5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span>5.6.9 Perso<span class=\"_ _4\"></span>neelsvergoe<span class=\"_ _4\"></span>dingen <table class=\"s w155 hcb\" id=\"_399f4651-ff7d-47c7-870b-8af8a3ecc00c\"><tr><td class=\"c xe7 yc64 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc64 w9a h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc64 w9b h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc65 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Wedden, lonen<span class=\"_ _4\"></span> en bonussen </div></td><td class=\"c x12b yc65 w9a h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-2.763 </div></td><td class=\"c x12c yc65 w9b h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.456 </div></td></tr><tr><td class=\"c xe7 yc66 w99 h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde vergoedingslasten </div></td><td class=\"c x12b yc66 w9a h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">317</span> </div></td><td class=\"c x12c yc66 w9b h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">933</span> </div></td></tr><tr><td class=\"c xe7 yc67 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten </div></td><td class=\"c x12b yc67 w9a h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">184</span> </div></td><td class=\"c x12c yc67 w9b h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">203</span> </div></td></tr><tr><td class=\"c xe7 yc68 w99 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc68 w9a h4a\"><div class=\"t m0 x4a h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.264</span> </div></td><td class=\"c x12c yc68 w9b h4a\"><div class=\"t m0 x4a h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.592</span> </div></td></tr></table>De <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _9\"></span>tabel <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>pensioenkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>bes<span class=\"_ _4\"></span>taan <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>0,1<span class=\"ls3\">71<span class=\"_ _4\"></span><span class=\"ls1\"> <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0,149 </span></span>miljoen <span class=\"_ _2\"></span>euro) <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>verband <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>toegezegd <span class=\"_ _2\"></span>pensioenregeling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>0,<span class=\"_ _2\"></span><span class=\"ls3\">13</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022<span class=\"ls47\">: </span>0,0<span class=\"ls6\">54</span> <span class=\"_ _7\"> </span>miljoen <span class=\"_ _b\"> </span>eur<span class=\"_ _2\"></span>o) <span class=\"_ _6\"> </span>uit <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>toegezegde <span class=\"_ _6\"> </span>bijdrag<span class=\"_ _4\"></span>eregelingen<span class=\"_ _4\"></span>. <span class=\"_ _6\"> </span>We <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>naar<span class=\"_ _4\"></span> toelichting 5.<span class=\"_ _4\"></span>7.9 voor mee<span class=\"_ _4\"></span>r informa<span class=\"_ _4\"></span>tie over de toeg<span class=\"_ _4\"></span>ezegd-pensioenregeli<span class=\"_ _4\"></span>ngen.  Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: <table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>aandelen <span class=\"_ _9\"></span>gebaseerde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>rgoeding<span class=\"_ _4\"></span>slasten <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultaten<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> hieronder w<span class=\"_ _4\"></span>eergegeven<span class=\"_ _4\"></span>: <table class=\"s w155 hcd\" id=\"_5f9f7587-14fc-4923-be64-0b8ad40660f5\"><tr><td class=\"c xe7 yc6e w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc6e w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6e w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6f w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoeks- en ontwik<span class=\"_ _4\"></span>kelingskosten </div></td><td class=\"c x12b yc6f w9a h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">134<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6f w9b h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">427<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc70 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Algemene en ad<span class=\"_ _4\"></span>ministratieve kosten </div></td><td class=\"c x12b yc70 w9a h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">183<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc70 w9b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">495<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc71 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x12b yc71 w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc71 w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">11<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc72 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc72 w9a h4a\"><div class=\"t m0 xd h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">317<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc72 w9b h4a\"><div class=\"t m0 xd h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td></tr></table>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>informatie<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>aandelen <span class=\"_ _6\"> </span>gebase<span class=\"_ _4\"></span>erde <span class=\"_ _7\"> </span>vergoeding<span class=\"_ _4\"></span>sregelingen<span class=\"_ _4\"></span>, <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>we <span class=\"_ _6\"> </span>naar toelichting 5.<span class=\"_ _4\"></span>7.8. 5.6.10 Belasti<span class=\"_ _4\"></span>ngen <table class=\"s w156 hce\" id=\"_db9716bb-a416-46aa-a10d-ac57102f7e3d\"><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc41 w9c h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc73 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen </div></td><td class=\"c x126 yc73 w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc73 w9c hb\"><div class=\"t m0 x84 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc74 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Uitgestelde be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yc74 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc74 w9c h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc44 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Belastingkosten in de resul<span class=\"_ _4\"></span>tatenrekening </div></td><td class=\"c x126 yc44 w5 h8\"><div class=\"t m0 x10 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc44 w9c h8\"><div class=\"t m0 x84 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc75 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Effectief belastingtari<span class=\"_ _4\"></span>ef </div></td><td class=\"c x126 yc75 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td><td class=\"c x127 yc75 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td></tr></table>De <span class=\"_ _7\"> </span>belastinglas<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>zoals <span class=\"_ _7\"> </span>hierboven <span class=\"_ _6\"> </span>weergegeven <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>berekend <span class=\"_ _6\"> </span>in <span class=\"_ _7\"> </span>overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _6\"> </span>met <span class=\"_ _f\"> </span>de <span class=\"_ _6\"> </span>lokale <span class=\"_ _7\"> </span>en international<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>belastingwetg<span class=\"_ _4\"></span>eving. <span class=\"_ _8\"> </span>De  b<span class=\"_ _4\"></span>elasting <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>verlies <span class=\"_ _8\"> </span>(-)  / <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>winst <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>belasting<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>de Vennootschap <span class=\"_ _4\"></span>wijkt <span class=\"_ _4\"></span>af van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>theoretisch<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>rag dat <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>ontstaan bi<span class=\"_ _4\"></span>j toepass<span class=\"_ _4\"></span>ing van <span class=\"_ _4\"></span>het na<span class=\"_ _4\"></span>tionale tari<span class=\"_ _4\"></span>ef in Belgi\u00eb op h<span class=\"_ _4\"></span>et verlies (-<span class=\"_ _4\"></span>) / de winst van<span class=\"_ _4\"></span> het jaar en is<span class=\"_ _4\"></span> als volgt: <table class=\"s w157 hcf\" id=\"_772b315e-1b7d-4bd3-952f-f011d82857e5\"><tr><td class=\"c xe7 yc76 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc76 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc76 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc77 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verlies (-) / winst voor be<span class=\"_ _4\"></span>lastingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc77 w5 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-18.966 </div></td><td class=\"c x127 yc77 w9c h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-31.686 </div></td></tr><tr><td class=\"c xec yc78 w158 hd0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte belastinge<span class=\"_ _4\"></span>n, berekend door toepassing van het <span class=\"_ _2\"></span>Belgische<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yc79 w159 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">statutaire<span class=\"_ _3b\"> </span></div></td><td class=\"c x12d yc79 w15a hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belastingtarief<span class=\"_ _3b\"> </span></div></td><td class=\"c x12e yc79 w15b hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x12f yc79 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de<span class=\"_ _3b\"> </span></div></td><td class=\"c x130 yc79 w15d hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">moedermaatschappij<span class=\"_ _3b\"> </span></div></td><td class=\"c x131 yc79 w15e hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">(25%<span class=\"_ _3b\"> </span></div></td><td class=\"c x132 yc79 w15f hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 yc7a w5 h3d\"><div class=\"t m0 xc ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">4.742 </div></td><td class=\"c x127 yc7a w9c h3d\"><div class=\"t m0 x10 ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">7.921 </div></td></tr><tr><td class=\"c xec yc7b w160 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">theoretisch)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc7c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verworpen ui<span class=\"_ _4\"></span>tgaven </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7c w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x127 yc7c w9c h8\"><div class=\"t m0 x8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">231</span> </div></td></tr><tr><td class=\"c xe7 yc7d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingaftrekken<span class=\"_ _4\"></span> en niet-belastbare inkomsten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7d w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">142<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc7d w9c h8\"><div class=\"t m0 x81 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc7e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in nie<span class=\"_ _4\"></span>t-opgenomen uitgestelde belastinge<span class=\"_ _4\"></span>n<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7e w5 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.496  </div></td><td class=\"c x127 yc7e w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.961 </div></td></tr><tr><td class=\"c xe7 yc7f w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Verschil in b<span class=\"_ _4\"></span>elastingtarieven ten opzichte van an<span class=\"_ _4\"></span>dere jurisdicties </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7f w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td><td class=\"c x127 yc7f w9c hb\"><div class=\"t m0 x82 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc80 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Permanente verschil<span class=\"_ _4\"></span>len </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc80 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.369 </div></td><td class=\"c x127 yc80 w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.888 </div></td></tr><tr><td class=\"c xe7 yc81 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belasting van he<span class=\"_ _4\"></span>t jaar (effectief) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc81 w5 h8\"><div class=\"t m0 x10 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc81 w9c h8\"><div class=\"t m0 x84 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr></table>Het belang<span class=\"_ _4\"></span>rijkste versch<span class=\"_ _4\"></span>il tuss<span class=\"_ _4\"></span>en de theor<span class=\"_ _4\"></span>etische belas<span class=\"_ _4\"></span>ting en d<span class=\"_ _4\"></span>e effectiev<span class=\"_ _4\"></span>e belasting <span class=\"_ _4\"></span>voor het jaar 2022 <span class=\"_ _4\"></span>en 2023 <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>voornamelijk<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>verklaard <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>niet-opgenomen <span class=\"_ _a\"></span>uitgesteld<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>belastingen <span class=\"_ _3\"></span>waarvan <span class=\"_ _e\"></span>de Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>conservatief <span class=\"_ _3\"></span>inschat <span class=\"_ _e\"> </span>dat <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>niet <span class=\"_ _e\"> </span>waarschi<span class=\"_ _4\"></span>jnlijk <span class=\"_ _e\"> </span>is <span class=\"_ _e\"></span>dat <span class=\"_ _a\"></span>deze <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>nabije <span class=\"_ _a\"></span>toekomst <span class=\"_ _e\"> </span>zullen worden gebruik<span class=\"_ _4\"></span>t.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "5.6.3 Onderz<span class=\"_ _4\"></span>oeks- en ont<span class=\"_ _4\"></span>wikkelingskost<span class=\"_ _4\"></span>en <table class=\"s w151 hc5\" id=\"_d25df2f0-ef29-4425-baad-42dc64b21ced\"><tr><td class=\"c xe7 yc3b w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc3b w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc3b w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc3c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc3c w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-2.136 </div></td><td class=\"c x127 yc3c w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.231 </div></td></tr><tr><td class=\"c xe7 yc3d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">O&amp;O-activiteiten i<span class=\"_ _4\"></span>n onderaanneming  </div></td><td class=\"c x126 yc3d w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.250 </div></td><td class=\"c x127 yc3d w6 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.668 </div></td></tr><tr><td class=\"c xe7 yc3e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Reagentia en materi<span class=\"_ _4\"></span>alen </div></td><td class=\"c x126 yc3e w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">97</span> </div></td><td class=\"c x127 yc3e w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">88</span> </div></td></tr><tr><td class=\"c xe7 yc3f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Octrooikosten </div></td><td class=\"c x126 yc3f w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x127 yc3f w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">107</span> </div></td></tr><tr><td class=\"c xe7 yc40 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc40 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.018 </div></td><td class=\"c x127 yc40 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.246 </div></td></tr><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">255</span> </div></td><td class=\"c x127 yc41 w6 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">389</span> </div></td></tr><tr><td class=\"c xe7 yc42 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc42 w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">233</span> </div></td><td class=\"c x127 yc42 w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">307</span> </div></td></tr><tr><td class=\"c xe7 yc43 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overheidssubsid<span class=\"_ _4\"></span>ies </div></td><td class=\"c x126 yc43 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc43 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3 </div></td></tr><tr><td class=\"c xe7 yc44 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Opbrengsten u<span class=\"_ _4\"></span>it de doorrekening van kosten </div></td><td class=\"c x126 yc44 w5 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">30<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc44 w6 hb\"><div class=\"t m0 x9 ha y7dc ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc45 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal onderzoeks- en ontwikkeli<span class=\"_ _4\"></span>ngskosten </div></td><td class=\"c x126 yc45 w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.987</span> </div></td><td class=\"c x127 yc45 w6 h8\"><div class=\"t m0 xe h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15.986</span> </div></td></tr></table>De<span class=\"ls1\"> <span class=\"_ _9\"></span>afname van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>personee<span class=\"_ _4\"></span>lsvergoedinge<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>opzichte <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>202<span class=\"ls6\">2 <span class=\"_ _9\"></span></span>is <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>gevolg <span class=\"_ _2\"></span>van </span>een verminde<span class=\"_ _4\"></span>ring van he<span class=\"_ _4\"></span>t personeels<span class=\"_ _4\"></span>bestand. De <span class=\"_ _4\"></span>O&amp;O-ac<span class=\"_ _4\"></span>tiviteiten <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>onde<span class=\"_ _4\"></span>raanneming <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>uitbestede <span class=\"_ _5\"></span>diensten <span class=\"_ _5\"></span>om <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>projecten <span class=\"_ _5\"></span>van Oxurion <span class=\"_ _8\"> </span>in  de<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>eklinische <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>klinische<span class=\"_ _4\"></span>  fas<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>te  ontwik<span class=\"_ _4\"></span>kelen. <span class=\"_ _8\"> </span>De <span class=\"_ _d\"> </span>kosten <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>2022  hebben<span class=\"_ _4\"></span>  voorna<span class=\"_ _4\"></span>melijk<span class=\"_ _4\"></span> betrekking<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gelijktijdige<span class=\"_ _4\"></span> uitvoe<span class=\"_ _4\"></span>ring van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>klinische <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>tudies voo<span class=\"_ _4\"></span>r THR-1<span class=\"_ _4\"></span>49 en <span class=\"_ _4\"></span>THR-68<span class=\"_ _4\"></span>7. In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>hebben<span class=\"_ _4\"></span> deze voornam<span class=\"_ _4\"></span>elijk betrekki<span class=\"_ _4\"></span>ng op de klini<span class=\"_ _4\"></span>sche studie <span class=\"_ _4\"></span>voor THR-149.<span class=\"_ _4\"></span> In 2023 bedroeg<span class=\"_ _4\"></span>en de ove<span class=\"_ _4\"></span>rige kosten <span class=\"_ _4\"></span>0,3 miljoen euro, <span class=\"_ _4\"></span>vergeleken<span class=\"_ _4\"></span> met 0,4 mil<span class=\"_ _4\"></span>joen euro in 2<span class=\"_ _4\"></span>022. <span class=\"_ _1e\"> </span>De <span class=\"_ _8\"> </span>overheids<span class=\"_ _4\"></span>subsidies <span class=\"_ _e\"> </span>bestaan <span class=\"_ _e\"> </span>uit <span class=\"_ _8\"> </span>subsidies<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ontvange<span class=\"_ _4\"></span>n <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>VLAIO, <span class=\"_ _e\"> </span>voorheen <span class=\"_ _e\"> </span>bekend <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>IWT. Oxurion <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _4\"></span>moment<span class=\"_ _4\"></span>eel g<span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>subsidieovereenkom<span class=\"_ _4\"></span>st <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>VLAIO. <span class=\"_ _5\"></span>Deze <span class=\"_ _4\"></span>subsidies <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>aan Oxurion <span class=\"_ _4\"></span>ter <span class=\"_ _5\"></span>ondersteuning <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>bepaalde O&amp;<span class=\"_ _4\"></span>O-activiteit<span class=\"_ _4\"></span>en. <span class=\"_ _4\"></span>Zie <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>beleid <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oelichting<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>5.5.3 <span class=\"_ _4\"></span>voor<span class=\"_ _4\"></span> meer details<span class=\"_ _4\"></span>.  In <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _a\"></span>project <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>Oxurion, <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>subsidievoors<span class=\"_ _4\"></span>chotten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>ontvangen, <span class=\"_ _3\"></span>regelmatig <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het VLAIO-versla<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>stand <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>zaken <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activiteiten <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>gedane <span class=\"_ _5\"></span>uitgaven. <span class=\"_ _5\"></span>Oxurion<span class=\"_ _4\"></span> en <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>VLAIO <span class=\"_ _a\"></span>hebben <span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>in <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>projecten <span class=\"_ _a\"></span>vertrouwen <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>gekregen <span class=\"_ _3\"></span>dat <span class=\"_ _e\"> </span>geen <span class=\"_ _a\"></span>enkele <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>de uitgevoerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>activi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>afwijken <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>overeengekomen t<span class=\"_ _2\"></span>oepass<span class=\"_ _4\"></span>ingsgebied <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>uiteindelijke<span class=\"_ _4\"></span> subsidiebedrag<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>niet <span class=\"_ _3\"></span>zal <span class=\"_ _a\"></span>afwijken <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>oorspro<span class=\"_ _4\"></span>nkelijk <span class=\"_ _3\"></span>overeengekomen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>bedragen.<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>in <span class=\"_ _3\"></span>het al<span class=\"ls1\">gemeen <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>ove<span class=\"_ _4\"></span>rtuigd <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>de r<span class=\"_ _4\"></span>edelijke <span class=\"_ _5\"></span>zekerheid, <span class=\"_ _5\"></span>zoals <span class=\"_ _5\"></span>gedefinieerd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>norm<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>projec<span class=\"_ _4\"></span>t </span>wordt gerealise<span class=\"_ _4\"></span>erd voor de bedragen die tot dat moment zijn uitgegev<span class=\"_ _4\"></span>en, aangezien de enige voorwaard<span class=\"_ _4\"></span>e die <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sub<span class=\"_ _4\"></span>sidie <span class=\"_ _9\"></span>verbonden <span class=\"_ _9\"></span>is, <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>uitvoering <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O-activiteiten <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>lijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>vereengekomen<span class=\"_ _4\"></span> toepassings<span class=\"_ _4\"></span>gebied <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>vastgestelde<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>budget, <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>om <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>aanwezigheid<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>dezelfde <span class=\"_ _6\"> </span>regio <span class=\"_ _6\"> </span>te handhaven.<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>Aan <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>subsidi<span class=\"_ _4\"></span>es <span class=\"_ _e\"></span>zijn <span class=\"_ _a\"></span>geen <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>voorwaarden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>verbonden<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>resultaat <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>O&amp;O<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>activiteiten heeft <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>invloed <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beslissing van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>VLAIO <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>de definitieve <span class=\"_ _2\"></span>subsidie al <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>wordt toegekend. <span class=\"_ _4\"></span> Overheidssub<span class=\"_ _4\"></span>sidies <span class=\"_ _16\"> </span>die <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _16\"> </span>vergo<span class=\"_ _4\"></span>eden <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>g<span class=\"_ _4\"></span>emaakte <span class=\"_ _17\"> </span>kosten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _16\"> </span>uit <span class=\"_ _17\"> </span>de doorberekening<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>kosten <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>sys<span class=\"_ _4\"></span>tematisch <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>mindering<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>gebracht <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>onder<span class=\"_ _4\"></span>zoeks<span class=\"_ _2\"></span>- <span class=\"_ _16\"> </span>en ontwikkeling<span class=\"_ _4\"></span>skosten in de<span class=\"_ _4\"></span>zelfde periode <span class=\"_ _4\"></span>waarin de <span class=\"_ _4\"></span>kosten worden g<span class=\"_ _4\"></span>emaakt. Bicycle The<span class=\"_ _4\"></span>rapeutics In <span class=\"_ _3\"></span>augustus <span class=\"_ _3\"></span>2013 <span class=\"_ _a\"></span>sloot <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>licentieovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>Therapeutics <span class=\"_ _3\"></span>(de<span class=\"_ _4\"></span> \u201c<span class=\"ff5\">Bicyclesamen<span class=\"_ _4\"></span>werkingso<span class=\"_ _4\"></span>vereenkomst<span class=\"ff4\">\u201d).  Op <span class=\"_ _b\"> </span>grond <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>staat  Bicycle <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>voor <span class=\"_ _b\"> </span>het<span class=\"_ _4\"></span> </span></span>identificer<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>Bicycle-peptiden <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span>betrekking <span class=\"_ _6\"> </span>t<span class=\"_ _2\"></span>ot <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>doelwit <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>samenwerking,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>humaa<span class=\"_ _4\"></span>n plasmakall<span class=\"_ _4\"></span>ikre\u00efne, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>verschillende <span class=\"_ _3\"></span>indica<span class=\"_ _4\"></span>ties. <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>veran<span class=\"_ _4\"></span>twoordelijk <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verdere<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>commercialisering <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>product <span class=\"_ _5\"></span>nadat <span class=\"_ _4\"></span>Bicycle <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>vooraf <span class=\"_ _5\"></span>bepaalde <span class=\"_ _4\"></span>ond<span class=\"_ _4\"></span>erzoeks-screenin<span class=\"_ _4\"></span>g heeft uitge<span class=\"_ _4\"></span>voerd.  De <span class=\"_ _3\"></span>samenwerking <span class=\"_ _3\"></span>omvat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>twee <span class=\"_ _3\"></span>fasen. <span class=\"_ _3\"></span>Tijdens <span class=\"_ _3\"></span>Fase <span class=\"_ _3\"></span>1, <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>intussen <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>afgerond, <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>om specifieke <span class=\"_ _f\"> </span>onderzoeks<span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten <span class=\"_ _17\"> </span>uit <span class=\"_ _f\"> </span>te <span class=\"_ _f\"> </span>voeren <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>overeens<span class=\"_ _4\"></span>temming <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>onderzoekspl<span class=\"_ _4\"></span>an. <span class=\"_ _f\"> </span>Die activiteiten<span class=\"_ _4\"></span>  waren  ge<span class=\"_ _4\"></span>richt  op  he<span class=\"_ _4\"></span>t  screenen<span class=\"_ _4\"></span>  van  het<span class=\"_ _4\"></span>  doelwit  met  behulp<span class=\"_ _4\"></span>  van  h<span class=\"_ _4\"></span>et  Bicyclepla<span class=\"_ _4\"></span>tform  om verbinding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>identificere<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>voldeden <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>partijen <span class=\"_ _2\"></span>vooraf <span class=\"_ _2\"></span>hadden <span class=\"_ _2\"></span>bepaald. <span class=\"_ _2\"></span>Tijdens Fase <span class=\"_ _2\"></span>2, <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>momenteel <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gang <span class=\"_ _2\"></span>is, <span class=\"_ _2\"></span>zet <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>onderzo<span class=\"_ _4\"></span>eksactivi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>rond <span class=\"_ _9\"></span>geselecte<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>Bicycle<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>peptiden <span class=\"_ _4\"></span>voo<span class=\"_ _4\"></span>rt, <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>ve<span class=\"_ _2\"></span>rbinding<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>identi<span class=\"_ _4\"></span>ficeren <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>verdere <span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>twikkeling <span class=\"_ _5\"></span>en co<span class=\"_ _4\"></span>mmercialis<span class=\"_ _4\"></span>ering. Op <span class=\"_ _5\"></span>grond <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Bicyclesam<span class=\"_ _4\"></span>enwerkingsove<span class=\"_ _4\"></span>reenkomst<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>THR-149 <span class=\"_ _5\"></span>geselecteerd <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>ontwikkelingsve<span class=\"_ _4\"></span>rbinding.<span class=\"_ _4\"></span>  Bicycle <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>Oxurion <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _7\"> </span>wereldwijd<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigendoms<span class=\"_ _4\"></span>rechten <span class=\"_ _6\"> </span>ve<span class=\"_ _2\"></span>rleend <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de ontwikkeling<span class=\"_ _4\"></span>, <span class=\"_ _6\"> </span>productie <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>commercialisering <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>licentie <span class=\"_ _6\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _6\"> </span>verbindi<span class=\"_ _4\"></span>ngen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _b\"> </span>met plasmakall<span class=\"_ _4\"></span>ikre\u00efne.  De Bic<span class=\"_ _4\"></span>ycle-samenw<span class=\"_ _4\"></span>erkingsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _4\"></span>voorzie<span class=\"_ _4\"></span>t in <span class=\"_ _4\"></span>een voorui<span class=\"_ _4\"></span>tbetaling <span class=\"_ _4\"></span>van 1<span class=\"_ _4\"></span>,0 milj<span class=\"_ _4\"></span>oen eu<span class=\"_ _4\"></span>ro en <span class=\"_ _4\"></span>mogelijke aanvullende <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>erzoeks- <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>ontwikkeling<span class=\"_ _4\"></span>sfinanciering, <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>overeengekomen <span class=\"_ _9\"></span>FTE-tarief, <span class=\"_ _3\"></span>indien <span class=\"_ _9\"></span>de onderzoeksin<span class=\"_ _4\"></span>spanningen <span class=\"_ _e\"> </span>meer <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>\u00e9\u00e9n <span class=\"_ _8\"> </span>FTE <span class=\"_ _e\"> </span>zouden <span class=\"_ _e\"> </span>verei<span class=\"_ _2\"></span>sen <span class=\"_ _e\"> </span>of <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>onderzoeksp<span class=\"_ _4\"></span>lan <span class=\"_ _e\"> </span>door <span class=\"_ _8\"> </span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>zou worden gewij<span class=\"_ _4\"></span>zigd of uitgebr<span class=\"_ _4\"></span>eid.  Daarnaast  is  Oxurion  verplic<span class=\"_ _4\"></span>ht <span class=\"_ _31\"> </span>bepaalde  mijlpaalbetali<span class=\"_ _4\"></span>ngen  te  doen <span class=\"_ _b\"> </span>aan  Bicycl<span class=\"_ _4\"></span>e  bij  het <span class=\"_ _b\"> </span>behalen<span class=\"_ _4\"></span>  van gespecifice<span class=\"_ _4\"></span>erde <span class=\"_ _e\"> </span>onderzoeks-, <span class=\"_ _e\"> </span>ontwikkeling<span class=\"_ _4\"></span>s-, <span class=\"_ _e\"> </span>regelgevende <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>commerci\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>mijlpalen <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>maximaal <span class=\"_ _e\"> </span>21 miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(bv. <span class=\"_ _5\"></span>3<span class=\"_ _2\"></span> m<span class=\"_ _4\"></span>iljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> beslu<span class=\"_ _4\"></span>it deze <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>voeren, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>5 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>wanne<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>eerste <span class=\"_ _5\"></span>goedkeurin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Regelgevende<span class=\"_ _4\"></span> Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  Onder <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>Bicyclesam<span class=\"_ _4\"></span>enwerkings<span class=\"_ _4\"></span>overeenkomst, <span class=\"_ _17\"> </span>heeft <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _17\"> </span>tot <span class=\"_ _16\"> </span>op <span class=\"_ _17\"> </span>heden mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ongeveer <span class=\"_ _9\"></span>5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>eur<span class=\"_ _2\"></span>o. <span class=\"_ _9\"></span>Daarnaast <span class=\"_ _9\"></span>heeft <span class=\"_ _3\"></span>Bicycl<span class=\"_ _4\"></span>e, <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _3\"></span>zov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de samenwerking<span class=\"_ _4\"></span>sprodukten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>waarop <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _a\"></span>verleende <span class=\"_ _a\"></span>licenties <span class=\"_ _e\"></span>betrekking <span class=\"_ _a\"></span>hebben, <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>handel wordt  g<span class=\"_ _4\"></span>ebracht, <span class=\"_ _8\"> </span>recht  op <span class=\"_ _8\"> </span>gedifferentieerd<span class=\"_ _4\"></span>e  royal<span class=\"_ _4\"></span>tybetalingen <span class=\"_ _8\"> </span>van  mid-single  cijf<span class=\"_ _4\"></span>ers  op <span class=\"_ _8\"> </span>basis  van <span class=\"_ _8\"> </span>een percentag<span class=\"_ _4\"></span>e van de netto-omze<span class=\"_ _4\"></span>t. Royalty betaling<span class=\"_ _4\"></span>en zijn onderwo<span class=\"_ _4\"></span>rpen aan bepaald<span class=\"_ _4\"></span>e kortingen. <span class=\"_ _4\"></span>Bovendien,<span class=\"_ _4\"></span> indien <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>sublicen<span class=\"_ _4\"></span>tie <span class=\"_ _3\"></span>verleen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>derde <span class=\"_ _9\"></span>partij <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>rechten <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>prog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>oogheelkundig<span class=\"_ _4\"></span> gebruik, <span class=\"_ _4\"></span>zou Bic<span class=\"_ _4\"></span>ycle rech<span class=\"_ _4\"></span>t hebben op <span class=\"_ _4\"></span>gedifferen<span class=\"_ _4\"></span>tieerde <span class=\"_ _4\"></span>betalingen <span class=\"_ _4\"></span>van mid-sing<span class=\"_ _4\"></span>le cijfers to<span class=\"_ _4\"></span>t low-double <span class=\"_ _3\"></span>cijfe<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>(niet <span class=\"_ _3\"></span>hoger <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>kwartiel) <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>percentage <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>niet-royalty<span class=\"_ _4\"></span> sublicentie-in<span class=\"_ _4\"></span>komsten. <span class=\"_ _f\"> </span>In <span class=\"_ _17\"> </span>overeenstemming<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>met <span class=\"_ _16\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>IFRS-principes, <span class=\"_ _17\"> </span>worden <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>bo<span class=\"_ _4\"></span>eken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>de Vennootschap g<span class=\"_ _4\"></span>een voorzi<span class=\"_ _4\"></span>eningen getro<span class=\"_ _4\"></span>ffen voor de<span class=\"_ _4\"></span>ze betalingen<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span>In <span class=\"_ _5\"></span>november <span class=\"_ _5\"></span>2017 <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Bicyclesamenwe<span class=\"_ _4\"></span>rkingsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>wijzigd. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>wijzigin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>Bicycle<span class=\"_ _4\"></span> aanvullende <span class=\"_ _5\"></span>onderzoeksdien<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verba<span class=\"_ _4\"></span>nd <span class=\"_ _4\"></span>met<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>identificati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aanvull<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>Bicycl<span class=\"_ _4\"></span>epeptiden,<span class=\"_ _4\"></span> die <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _5\"></span>dan <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>eigen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>oeddunken <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>selecteren <span class=\"_ _5\"></span>als <span class=\"_ _4\"></span>ontwi<span class=\"_ _4\"></span>kkelingsverbind<span class=\"_ _4\"></span>ingen. <span class=\"_ _5\"></span>Bicycle <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>verplicht om het werk uit te voeren in overe<span class=\"_ _4\"></span>enstemming met<span class=\"_ _4\"></span> een gewijzigd onderzoeks<span class=\"_ _4\"></span>plan in het kader van Fase 1 van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>samenwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verkreeg <span class=\"_ _4\"></span>daarvoo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>ering <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>specifiek <span class=\"_ _4\"></span>FTE-<span class=\"_ _4\"></span>tarief, <span class=\"_ _5\"></span>plus <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>vergoeding van <span class=\"_ _6\"> </span>directe <span class=\"_ _6\"> </span>onkos<span class=\"_ _4\"></span>ten. <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>verantwoordelijk <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>onderzoek <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>Fase <span class=\"_ _6\"> </span>2 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>eventuele<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>na de <span class=\"_ _2\"></span>selecti<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>een ontwikkelings<span class=\"_ _4\"></span>verbinding. Bicycle heeft Fase <span class=\"_ _2\"></span>1 van <span class=\"_ _2\"></span>het onderzoekspla<span class=\"_ _4\"></span>n afgerond. Er werden aanvull<span class=\"_ _4\"></span>ende mijlpalen toegevo<span class=\"_ _4\"></span>egd voor de <span class=\"_ _2\"></span>mogelijke aan<span class=\"_ _4\"></span>vullende in licentie gegeven<span class=\"_ _4\"></span> verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>in overeenstemmin<span class=\"_ _4\"></span>g met<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>mijlpalen van de <span class=\"_ _2\"></span>initi\u00eble Bicycle-samenwerking<span class=\"_ _4\"></span>sovereenko<span class=\"_ _4\"></span>mst. Dit heeft ge<span class=\"_ _4\"></span>en impact op <span class=\"_ _4\"></span>THR-149. Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>regels <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _5\"></span>(\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva\u201d) <span class=\"_ _5\"></span>verwierf <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>afz<span class=\"_ _4\"></span>onderlijk <span class=\"_ _5\"></span>immaterieel<span class=\"_ _4\"></span> actiefbestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>beantwo<span class=\"_ _4\"></span>ordt <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>definiti<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>IAS <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>uitgaven <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>bijgevolg <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t onder <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>uitgaven <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>on<span class=\"_ _4\"></span>twikkeling. <span class=\"_ _8\"> </span>Tot <span class=\"_ _e\"> </span>dusver <span class=\"_ _e\"> </span>werden <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _e\"> </span>voorschotten <span class=\"_ _e\"> </span>en mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>Bicycle <span class=\"_ _2\"></span>gedaan: <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _9\"></span>0,750 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2017, <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> euro in 201<span class=\"_ _4\"></span>8 en 2,0 miljo<span class=\"_ _4\"></span>en euro in 2<span class=\"_ _4\"></span>020. Al deze b<span class=\"_ _4\"></span>etalingen we<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t als O&amp;O-kosten. De  Bic<span class=\"_ _4\"></span>yclesamen<span class=\"_ _4\"></span>werkingsov<span class=\"_ _4\"></span>ereenkoms<span class=\"_ _4\"></span>t  zal <span class=\"_ _8\"> </span>verder <span class=\"_ _8\"> </span>moeten  wo<span class=\"_ _4\"></span>rden <span class=\"_ _8\"> </span>ge\u00ebvalueerd <span class=\"_ _8\"> </span>gezien <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>huidige  e<span class=\"_ _4\"></span>n voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toelich<span class=\"_ _4\"></span>ting 3.2 van di<span class=\"_ _4\"></span>t jaarverslag). Galapagos Oxurion <span class=\"_ _6\"> </span>ondertekende <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>Galapagos-Licen<span class=\"_ _4\"></span>tieovereenk<span class=\"_ _4\"></span>omst, <span class=\"_ _7\"> </span>een <span class=\"_ _6\"> </span>wereldwijde <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>exclusieve <span class=\"_ _6\"> </span>licentie- overeenkoms<span class=\"_ _4\"></span>t met Galapago<span class=\"_ _4\"></span>s voor de ontwikkeling en commercialis<span class=\"_ _4\"></span>ering van integri<span class=\"_ _4\"></span>ne-antagonisten voor de behandeling van diab<span class=\"_ _4\"></span>etische oogziekt<span class=\"_ _4\"></span>en . Het THR-687-programma van de Venno<span class=\"_ _4\"></span>otschap, waar<span class=\"_ _4\"></span>voor de ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>gepauzeerd<span class=\"_ _4\"></span>, <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>een  resultaat <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t. <span class=\"_ _b\"> </span>Oxurion  heeft <span class=\"_ _31\"> </span>krachtens <span class=\"_ _b\"> </span>deze<span class=\"_ _4\"></span> overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>exclusieve <span class=\"_ _1a\"> </span>rechten <span class=\"_ _1a\"> </span>verkregen <span class=\"_ _20\"> </span>voor <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>klinische <span class=\"_ _1a\"> </span>ontwikkeling, <span class=\"_ _1a\"> </span>productie <span class=\"_ _1a\"> </span>en commercialis<span class=\"_ _4\"></span>ering, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>erwijl <span class=\"_ _2\"></span>Galapagos <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>niet-terugbetaalb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>voorafbetaald<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vergoeding<span class=\"_ _4\"></span> voor toegang tot de technol<span class=\"_ _4\"></span>ogie, mijlpaalbetalin<span class=\"_ _4\"></span>gen voor de ontwikkeling van maxi<span class=\"_ _4\"></span>maal 12,5 miljoen euro<span class=\"_ _4\"></span> (bv. 1,<span class=\"_ _4\"></span>5 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span> met<span class=\"_ _4\"></span> betrekkin<span class=\"_ _4\"></span>g to<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>de Ve<span class=\"_ _4\"></span>nnootschap <span class=\"_ _4\"></span>beslui<span class=\"_ _4\"></span>t deze <span class=\"_ _4\"></span>uit te<span class=\"_ _4\"></span> voeren, <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>eerste <span class=\"_ _b\"> </span>goedkeuring <span class=\"_ _b\"> </span>wordt <span class=\"_ _b\"> </span>verleend <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Regelgevend<span class=\"_ _4\"></span>e Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  Bovendien <span class=\"_ _a\"></span>zou <span class=\"_ _e\"></span>Galapagos, <span class=\"_ _3\"></span>voor <span class=\"_ _e\"> </span>zover <span class=\"_ _e\"> </span>een <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>samenwe<span class=\"_ _4\"></span>rkingsproduc<span class=\"_ _4\"></span>ten <span class=\"_ _e\"> </span>die <span class=\"_ _e\"></span>onder <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"></span>Oxurion verleende <span class=\"_ _9\"></span>licen<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>vallen <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>gecommercialise<span class=\"_ _4\"></span>erd, <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>hebben <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>bepaalde <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>verkoop <span class=\"_ _9\"></span>gebaseerde mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>oplopende <span class=\"_ _9\"></span>royaltyvergoeding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>5% <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>percen<span class=\"_ _4\"></span>tage van de <span class=\"_ _2\"></span>netto-omzet, behoudens in geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een jaaromzet van <span class=\"_ _2\"></span>meer dan 500 <span class=\"_ _2\"></span>miljoen euro, <span class=\"_ _2\"></span>in welk <span class=\"_ _2\"></span>geval de royaltyve<span class=\"_ _4\"></span>rgoeding hoge<span class=\"_ _4\"></span>r is In september 2017 <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>de Galapagos-Licentieove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>gewijzigd. Op <span class=\"_ _2\"></span>grond van <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>nam Oxurion  de <span class=\"_ _b\"> </span>opvolging  en <span class=\"_ _b\"> </span>instandhouding<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de  in <span class=\"_ _b\"> </span>licentie <span class=\"_ _b\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>octrooien  over <span class=\"_ _b\"> </span>en  verwierf  de Vennootschap <span class=\"_ _3\"></span>bijg<span class=\"_ _4\"></span>evolg <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>rechten <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>licentie <span class=\"_ _3\"></span>gegeven <span class=\"_ _3\"></span>octrooien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _a\"></span>ingang<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>25 <span class=\"_ _3\"></span>september<span class=\"_ _4\"></span> 2017.  Oxurion <span class=\"_ _b\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _b\"> </span>het  recht  om  zijn <span class=\"_ _b\"> </span>gedocumen<span class=\"_ _4\"></span>teerde  en <span class=\"_ _b\"> </span>redelijke<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>kosten  voor  de <span class=\"_ _b\"> </span>opvolgin<span class=\"_ _4\"></span>g <span class=\"_ _b\"> </span>en instandhoudin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span><span class=\"ff4\">van  de <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>licentie <span class=\"_ _8\"> </span>gegeven <span class=\"_ _8\"> </span>octrooien <span class=\"_ _8\"> </span>af <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>trekken <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ro<span class=\"_ _4\"></span>yalty\u2019s <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>krachtens <span class=\"_ _8\"> </span>de </span>Galapagos-Licen<span class=\"_ _4\"></span>tieovere<span class=\"_ _4\"></span>enkomst  aan <span class=\"_ _b\"> </span>Galapagos<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd  zijn. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>overeenstemm<span class=\"_ _4\"></span>ing  met <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>IFRS<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>principes, wo<span class=\"_ _4\"></span>rden in de bo<span class=\"_ _4\"></span>eken van de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> geen voorziening<span class=\"_ _4\"></span>en getroffen <span class=\"_ _4\"></span>voor deze be<span class=\"_ _4\"></span>talingen.<span class=\"_ _3b\"> </span>Oxurion  heeft <span class=\"_ _b\"> </span>in  april <span class=\"_ _b\"> </span>2016  een <span class=\"_ _31\"> </span>vooruitbetaling  van  1<span class=\"_ _2\"></span>,0 <span class=\"_ _b\"> </span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>euro  gedaan <span class=\"_ _b\"> </span>aan  Galapagos  nadat Galapagos <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>gelicentiee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>verbinding <span class=\"_ _20\"> </span>aan <span class=\"_ _11\"> </span>Oxurion <span class=\"_ _20\"> </span>had <span class=\"_ _20\"> </span>geleverd, <span class=\"_ _11\"> </span>evenal<span class=\"_ _4\"></span>s <span class=\"_ _20\"> </span>alle <span class=\"_ _20\"> </span>gegevens <span class=\"_ _11\"> </span>en productiekno<span class=\"_ _4\"></span>whow met be<span class=\"_ _4\"></span>trekking tot de g<span class=\"_ _4\"></span>elicentiee<span class=\"_ _4\"></span>rde verbinding<span class=\"_ _4\"></span>en. Deze vergoed<span class=\"_ _4\"></span>ing werd geacti<span class=\"_ _4\"></span>veerd als <span class=\"_ _7\"> </span>immaterieel <span class=\"_ _6\"> </span>actiefbesta<span class=\"_ _4\"></span>nddeel <span class=\"_ _7\"> </span>aangezien <span class=\"_ _6\"> </span>ze <span class=\"_ _7\"> </span>voldoet <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afzonderlijk verworven <span class=\"_ _1b\"> </span>immaterie<span class=\"_ _4\"></span>el <span class=\"_ _11\"> </span>actiefbestandd<span class=\"_ _4\"></span>eel <span class=\"_ _1b\"> </span>van <span class=\"_ _11\"> </span>IAS <span class=\"_ _1b\"> </span>38, <span class=\"_ _11\"> </span>par. <span class=\"_ _11\"> </span>25. <span class=\"_ _1b\"> </span>Galapagos <span class=\"_ _1b\"> </span>heeft <span class=\"_ _11\"> </span>geen <span class=\"_ _11\"> </span>verdere<span class=\"_ _4\"></span> prestatiev<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>ontwikkelingsdiens<span class=\"_ _4\"></span>ten. <span class=\"_ _3\"></span>Aan<span class=\"_ _4\"></span>gezien <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>niet <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>mercialise<span class=\"_ _4\"></span>ring <span class=\"_ _3\"></span>kwam<span class=\"_ _3b\"> </span>en er<span class=\"_ _4\"></span> geen <span class=\"_ _4\"></span>winst <span class=\"_ _4\"></span>werd<span class=\"_ _4\"></span> gegenere<span class=\"_ _4\"></span>erd, <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>tot op<span class=\"_ _4\"></span> heden <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span> gebo<span class=\"_ _4\"></span>ekt. To<span class=\"_ _4\"></span>t dusve<span class=\"_ _4\"></span>r werden<span class=\"_ _4\"></span> ge<span class=\"_ _4\"></span>en andere voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> betaald aan Galap<span class=\"_ _4\"></span>agos.<span class=\"_ _3b\"> </span> De <span class=\"_ _16\"> </span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _17\"> </span>mijlpalen <span class=\"_ _17\"> </span>dienen <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>beoo<span class=\"_ _4\"></span>rdeeld <span class=\"_ _16\"> </span>om <span class=\"_ _f\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _16\"> </span>bepal<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>of <span class=\"_ _17\"> </span>ze <span class=\"_ _16\"> </span>voldoen <span class=\"_ _17\"> </span>aan <span class=\"_ _16\"> </span>de activeringscri<span class=\"_ _4\"></span>teria <span class=\"_ _19\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>IAS <span class=\"_ _19\"> </span>38, <span class=\"_ _16\"> </span>eenmaal <span class=\"_ _19\"> </span>ze <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>betaald. <span class=\"_ _16\"> </span>Zie <span class=\"_ _1f\"> </span>het <span class=\"_ _16\"> </span>hoofdstuk <span class=\"_ _19\"> </span>over <span class=\"_ _19\"> </span>het boekhoudbeleid<span class=\"_ _4\"></span> inzake imm<span class=\"_ _4\"></span>ateri\u00eble acti<span class=\"_ _4\"></span>va voor m<span class=\"_ _4\"></span>eer details. De <span class=\"_ _f\"> </span>Galapagos<span class=\"_ _4\"></span>-Licentieove<span class=\"_ _4\"></span>reenkomst <span class=\"_ _7\"> </span>zal <span class=\"_ _f\"> </span>verder <span class=\"_ _f\"> </span>moete<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _f\"> </span>ge<span class=\"_ _4\"></span>zien <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>huidige<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toeli<span class=\"_ _4\"></span>chting 3.2 van di<span class=\"_ _4\"></span>t jaarversla<span class=\"_ _4\"></span>g). Overeenkomst<span class=\"_ _4\"></span> voor klinische pro<span class=\"_ _4\"></span>even Syneos Health<span class=\"_ _4\"></span> Syneos  He<span class=\"_ _4\"></span>alth  (\"<span class=\"ff5\">S<span class=\"_ _4\"></span>yneos<span class=\"ff2\">\")  l<span class=\"_ _4\"></span>evert  kl<span class=\"_ _4\"></span>inische  ond<span class=\"_ _4\"></span>erzoeksdi<span class=\"_ _4\"></span>ensten  voor<span class=\"_ _4\"></span>  de  on<span class=\"_ _4\"></span>twikkeli<span class=\"_ _4\"></span>ng  van  T<span class=\"_ _4\"></span>HR-149.  De<span class=\"_ _4\"></span> </span></span>diensten worden op projectbasis<span class=\"_ _4\"></span> gefactureerd door middel van werkorders (\"<span class=\"ff5\">Werkorders</span>\") aangegaan op basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>Master <span class=\"_ _2\"></span>Services <span class=\"_ _9\"></span>Agreem<span class=\"_ _4\"></span>ent <span class=\"_ _9\"></span>(de <span class=\"_ _9\"></span>\"<span class=\"ff5\">MSA</span>\") <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>Klinisch <span class=\"_ _2\"></span>Onderzoek <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>Gerelateerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Diensten van 19 augus<span class=\"_ _4\"></span>tus 2016.  De MS<span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>t de <span class=\"_ _5\"></span>partijen <span class=\"_ _4\"></span>om co<span class=\"_ _4\"></span>mmercie<span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>redelijke <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>spanningen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>studie <span class=\"_ _4\"></span>tijdig <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>laten vorderen <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>voldoen <span class=\"_ _a\"></span>aan <span class=\"_ _8\"> </span>alle <span class=\"_ _e\"> </span>tijdlijnen <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>s<span class=\"_ _4\"></span>tudiemijlpalen <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>streefda<span class=\"_ _4\"></span>ta, <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>toepassing <span class=\"_ _e\"> </span>van professionele <span class=\"_ _9\"></span>normen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>cons<span class=\"_ _4\"></span>istent <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>GCP<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>over<span class=\"_ _4\"></span>eenstemming <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>toepasseli<span class=\"_ _4\"></span>jke <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>- <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> regelgeving<span class=\"_ _4\"></span>. De belangrijkste mijlpal<span class=\"_ _4\"></span>en en streefdata van de studie worden beschreven in de bindende Werkorde<span class=\"_ _4\"></span>rs die onder de MSA zijn aangegaa<span class=\"_ _4\"></span>n. Onder voorbehoud van<span class=\"_ _4\"></span> onderling overeeng<span class=\"_ _4\"></span>ekomen orderwijzig<span class=\"_ _4\"></span>ingen vormt<span class=\"_ _4\"></span> het <span class=\"_ _b\"> </span>Werkorde<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>binden<span class=\"_ _4\"></span>de <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>zijn  de <span class=\"_ _b\"> </span>part<span class=\"_ _2\"></span>ijen <span class=\"_ _b\"> </span>verplicht<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>om <span class=\"_ _b\"> </span>commercie<span class=\"_ _4\"></span>el <span class=\"_ _b\"> </span>redelijke inspannin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>voldoen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>tijdlijnen <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>budgetten <span class=\"_ _4\"></span>die<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgesteld <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Werko<span class=\"_ _4\"></span>rders,<span class=\"_ _4\"></span> tenzij een ord<span class=\"_ _4\"></span>erwijziging is<span class=\"_ _4\"></span> overeeng<span class=\"_ _4\"></span>ekomen. Het Werkorder voor THR-149 specificeert de basisparameters van de <span class=\"_ _2\"></span>THR <span class=\"_ _2\"></span>-149-s<span class=\"_ _4\"></span>tudie, inclusief, maar niet beperkt <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ot,  de <span class=\"_ _8\"> </span>reikwijdte  van <span class=\"_ _8\"> </span>het  werk,  studi<span class=\"_ _4\"></span>especifieke <span class=\"_ _8\"> </span>aannames,  gesc<span class=\"_ _4\"></span>hatte  tij<span class=\"_ _4\"></span>dsperiode  voor <span class=\"_ _8\"> </span>het voltooien <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>diens<span class=\"_ _4\"></span>ten, <span class=\"_ _9\"></span>geschat <span class=\"_ _9\"></span>budget, <span class=\"_ _9\"></span>betalings- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>valuta <span class=\"_ _9\"></span>afspraken, <span class=\"_ _9\"></span>toewijzing <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>middele<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>/ <span class=\"_ _9\"></span>of,<span class=\"_ _4\"></span> indien van <span class=\"_ _4\"></span>toepas<span class=\"_ _4\"></span>sing, an<span class=\"_ _4\"></span>dere specifi<span class=\"_ _4\"></span>eke diens<span class=\"_ _4\"></span>ten die<span class=\"_ _4\"></span> doo<span class=\"_ _4\"></span>r Syneos m<span class=\"_ _4\"></span>oeten <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitgevoerd. <span class=\"_ _4\"></span>Het budg<span class=\"_ _4\"></span>et in het THR-149 We<span class=\"_ _4\"></span>rkorder kan doo<span class=\"_ _4\"></span>r middel van een orderwij<span class=\"_ _4\"></span>ziging worden ge<span class=\"_ _4\"></span>wijzigd als er wijzig<span class=\"_ _4\"></span>ingen zijn in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>omvang <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>werk <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aannames <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>grond<span class=\"_ _4\"></span>slag <span class=\"_ _9\"></span>liggen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>Werkorder,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span> dat de orderwij<span class=\"_ _4\"></span>ziging tussen<span class=\"_ _4\"></span> de partijen<span class=\"_ _4\"></span> wordt ove<span class=\"_ _4\"></span>reengekom<span class=\"_ _4\"></span>en. Syneos leverde ook diensten voor de INTEGRAL-studie van THR-687, die is be\u00ebindigd en wordt afgebouwd overeenkoms<span class=\"_ _4\"></span>tig de voor<span class=\"_ _4\"></span>waarden van d<span class=\"_ _4\"></span>e werkopd<span class=\"_ _4\"></span>racht voor TH<span class=\"_ _4\"></span>R<span class=\"_ _2\"></span>-687.<span class=\"_ _3b\"> </span>Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>regels <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _9\"></span>38 <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa\u201d) <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Syneos <span class=\"_ _2\"></span>vergoede <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>niet gemaakt om een actiefbes<span class=\"_ _4\"></span>tanddeel te verwerven of om de economische voo<span class=\"_ _4\"></span>rdelen te vergroten die reeds<span class=\"_ _4\"></span> in <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>vervat. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>betreft<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>hier <span class=\"_ _3\"></span>veeleer <span class=\"_ _3\"></span>uitbestede<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>O&amp;O-kosten. <span class=\"_ _3\"></span>Dergelijke<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> worden <span class=\"_ _8\"> </span>bijgevolg <span class=\"_ _8\"> </span>gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  r<span class=\"_ _4\"></span>esultatenrekeni<span class=\"_ _4\"></span>ng <span class=\"_ _8\"> </span>naarmate <span class=\"_ _8\"> </span>ze <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>gemaakt. <span class=\"_ _8\"> </span>Voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> vallen ten <span class=\"_ _2\"></span>laste van <span class=\"_ _2\"></span>het actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>waarvoo<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>ze plaatsvinden, en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>voorscho<span class=\"_ _4\"></span>tten <span class=\"_ _2\"></span>worden geboekt<span class=\"_ _4\"></span> op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultatenr<span class=\"_ _4\"></span>ekening <span class=\"_ _9\"></span>naarmat<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>betaald. <span class=\"_ _2\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>respe<span class=\"_ _4\"></span>ctievelijk <span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> euro en <span class=\"_ _4\"></span>7,4 miljo<span class=\"_ _4\"></span>en euro <span class=\"_ _4\"></span>betaald <span class=\"_ _4\"></span>aan Syneos<span class=\"_ _4\"></span> en gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _4\"></span>als O&amp;O-ui<span class=\"_ _4\"></span>tgaven. Eind <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> stond een <span class=\"_ _4\"></span>voorsch<span class=\"_ _4\"></span>ot op de balans g<span class=\"_ _4\"></span>eboekt ten b<span class=\"_ _4\"></span>edrage van <span class=\"_ _4\"></span>0,4 miljoen euro<span class=\"_ _4\"></span>. De <span class=\"_ _3\"></span>MSA <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>verder <span class=\"_ _3\"></span>moe<span class=\"_ _4\"></span>ten <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _9\"></span>gezien <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>huidige <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>voorgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>activiteiten <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het bedrijf (zie <span class=\"_ _4\"></span>toelichting 3.<span class=\"_ _4\"></span>2 van dit jaarvers<span class=\"_ _4\"></span>lag).<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "5.6.4 Algem<span class=\"_ _4\"></span>ene en administr<span class=\"_ _4\"></span>atieve kost<span class=\"_ _4\"></span>en <table class=\"s w152 hc6\" id=\"_c45b09b2-1d5a-4744-9c6b-492fb7029e66\"><tr><td class=\"c xe7 yc46 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc46 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc46 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc47 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 yc47 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.114 </div></td><td class=\"c x127 yc47 w6 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.753 </div></td></tr><tr><td class=\"c xe7 yc48 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Diverse dienstverl<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x126 yc48 w5 h8\"><div class=\"t m0 xf ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-1.875 </div></td><td class=\"c x127 yc48 w6 h8\"><div class=\"t m0 xf ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-3.141 </div></td></tr><tr><td class=\"c xe7 yc49 w4 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering </div></td><td class=\"c x126 yc49 w5 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">278</span> </div></td><td class=\"c x127 yc49 w6 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">361</span> </div></td></tr><tr><td class=\"c xe7 yc4a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x126 yc4a w5 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">409</span> </div></td><td class=\"c x127 yc4a w6 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">692</span> </div></td></tr><tr><td class=\"c xe7 yc4b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingen </div></td><td class=\"c x126 yc4b w5 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">35</span> </div></td><td class=\"c x127 yc4b w6 h8\"><div class=\"t m0 x25 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">33</span> </div></td></tr><tr><td class=\"c xe7 yc4c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal algemene en adminis<span class=\"_ _4\"></span>tratieve kosten </div></td><td class=\"c x126 yc4c w5 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.711</span> </div></td><td class=\"c x127 yc4c w6 h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.980</span> </div></td></tr></table>Het <span class=\"_ _3\"></span>grootste <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>eel <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>deze <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>waren <span class=\"_ _3\"></span>kosten <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>ICT-contractanten, <span class=\"_ _3\"></span>man<span class=\"_ _4\"></span>agement- <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>audi<span class=\"_ _4\"></span>tkosten,<span class=\"_ _4\"></span> vergoeding<span class=\"_ _4\"></span>en van d<span class=\"_ _4\"></span>e Raad v<span class=\"_ _4\"></span>an Bestuur <span class=\"_ _4\"></span>en IR-cont<span class=\"_ _4\"></span>ractanten, jurid<span class=\"_ _4\"></span>ische kos<span class=\"_ _4\"></span>ten en kos<span class=\"_ _4\"></span>ten voo<span class=\"_ _4\"></span>r HR-diens<span class=\"_ _4\"></span>ten. De daling in <span class=\"_ _4\"></span>2023 is vooral<span class=\"_ _4\"></span> te wijten aan d<span class=\"_ _4\"></span>e daling in div<span class=\"_ _4\"></span>erse dienstve<span class=\"_ _4\"></span>rleningen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "5.6.6 Overig<span class=\"_ _4\"></span>e bedrijfsop<span class=\"_ _4\"></span>brengsten <table class=\"s w153 hc8\" id=\"_8431a27c-70db-43cb-836c-245d44ae6e91\"><tr><td class=\"c xe7 yc55 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc55 w61 h8\"><div class=\"t m0 x80 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x129 yc55 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc56 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>drijfsopbrengsten </div></td><td class=\"c x126 yc56 w61 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.744 </div></td><td class=\"c x129 yc56 w8a h8\"><div class=\"t m0 xa ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">830<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc57 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige bedrijfsopbrengst<span class=\"_ _4\"></span>en </div></td><td class=\"c x126 yc57 w61 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.744<span class=\"ls1\"> </span></div></td><td class=\"c x129 yc57 w8a h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">830<span class=\"ls1\"> </span></div></td></tr></table>In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>ontvangt<span class=\"_ _4\"></span> Oxurion<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>overige <span class=\"_ _4\"></span>bedrij<span class=\"_ _4\"></span>fsopbrengsten<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 1,7 <span class=\"_ _5\"></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>0,8 <span class=\"_ _4\"></span>miljoen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro in<span class=\"_ _4\"></span> 2<span class=\"_ _4\"></span>022<span class=\"ls1b\">. </span>Het <span class=\"_ _2\"></span>opgebouwde <span class=\"_ _2\"></span>belastingk<span class=\"_ _4\"></span>rediet <span class=\"_ _2\"></span>bedraagt <span class=\"_ _2\"></span>0,6 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>tegenover <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022. Oxurion <span class=\"_ _3\"></span>bo<span class=\"_ _4\"></span>ekte <span class=\"_ _3\"></span>ook<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,4 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>opbr<span class=\"_ _4\"></span>engsten <span class=\"_ _9\"></span>gerelateerd <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Oncurious <span class=\"_ _9\"></span>act<span class=\"_ _2\"></span>iva, <span class=\"_ _3\"></span>0,5 <span class=\"_ _3\"></span>mil<span class=\"_ _4\"></span>joen euro <span class=\"_ _1c\"> </span>overige <span class=\"_ _1c\"> </span>bedrijfso<span class=\"_ _4\"></span>pbrengsten, <span class=\"_ _14\"> </span>voornamelijk <span class=\"_ _1c\"> </span>uit <span class=\"_ _1c\"> </span>schikking<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _1c\"> </span>met <span class=\"_ _1c\"> </span>voormalige bestuursleden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en een tegenboeking van een voorziening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van 0,2 miljoen euro waarvoor de <span class=\"_ _2\"></span>Vennootsch<span class=\"_ _4\"></span>ap verwacht om g<span class=\"_ _4\"></span>een factuu<span class=\"_ _4\"></span>r te ontvang<span class=\"_ _4\"></span>en. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "5.6.6 Overig<span class=\"_ _4\"></span>e bedrijfsop<span class=\"_ _4\"></span>brengsten <table class=\"s w153 hc8\" id=\"_8431a27c-70db-43cb-836c-245d44ae6e91\"><tr><td class=\"c xe7 yc55 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc55 w61 h8\"><div class=\"t m0 x80 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x129 yc55 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc56 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>drijfsopbrengsten </div></td><td class=\"c x126 yc56 w61 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.744 </div></td><td class=\"c x129 yc56 w8a h8\"><div class=\"t m0 xa ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">830<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc57 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige bedrijfsopbrengst<span class=\"_ _4\"></span>en </div></td><td class=\"c x126 yc57 w61 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.744<span class=\"ls1\"> </span></div></td><td class=\"c x129 yc57 w8a h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">830<span class=\"ls1\"> </span></div></td></tr></table>In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>ontvangt<span class=\"_ _4\"></span> Oxurion<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>overige <span class=\"_ _4\"></span>bedrij<span class=\"_ _4\"></span>fsopbrengsten<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 1,7 <span class=\"_ _5\"></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>tegen <span class=\"_ _4\"></span>0,8 <span class=\"_ _4\"></span>miljoen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro in<span class=\"_ _4\"></span> 2<span class=\"_ _4\"></span>022<span class=\"ls1b\">. </span>Het <span class=\"_ _2\"></span>opgebouwde <span class=\"_ _2\"></span>belastingk<span class=\"_ _4\"></span>rediet <span class=\"_ _2\"></span>bedraagt <span class=\"_ _2\"></span>0,6 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>tegenover <span class=\"_ _2\"></span>0,6 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022. Oxurion <span class=\"_ _3\"></span>bo<span class=\"_ _4\"></span>ekte <span class=\"_ _3\"></span>ook<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,4 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>opbr<span class=\"_ _4\"></span>engsten <span class=\"_ _9\"></span>gerelateerd <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Oncurious <span class=\"_ _9\"></span>act<span class=\"_ _2\"></span>iva, <span class=\"_ _3\"></span>0,5 <span class=\"_ _3\"></span>mil<span class=\"_ _4\"></span>joen euro <span class=\"_ _1c\"> </span>overige <span class=\"_ _1c\"> </span>bedrijfso<span class=\"_ _4\"></span>pbrengsten, <span class=\"_ _14\"> </span>voornamelijk <span class=\"_ _1c\"> </span>uit <span class=\"_ _1c\"> </span>schikking<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _1c\"> </span>met <span class=\"_ _1c\"> </span>voormalige bestuursleden<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>en een tegenboeking van een voorziening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van 0,2 miljoen euro waarvoor de <span class=\"_ _2\"></span>Vennootsch<span class=\"_ _4\"></span>ap verwacht om g<span class=\"_ _4\"></span>een factuu<span class=\"_ _4\"></span>r te ontvang<span class=\"_ _4\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "5.6.7 Fina<span class=\"_ _4\"></span>nci\u00eble opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc9\" id=\"_8c259004-5f07-4a92-8b65-7ac753d0a2c8\"><tr><td class=\"c xe7 yc58 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc58 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc58 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc59 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Rente-inkomsten </div></td><td class=\"c x126 yc59 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x127 yc59 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yc5a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yc5a w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc5a w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">436<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoerso<span class=\"_ _4\"></span>pbrengst (in USD en GBP) </div></td><td class=\"c x126 yc5b w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">412<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5b w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">194<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble opbrengsten </div></td><td class=\"c x126 yc5c w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">414<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5c w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">639<span class=\"ls1\"> </span></div></td></tr></table>Als gevolg van<span class=\"_ _4\"></span> herwaarde<span class=\"_ _4\"></span>ringen in USD<span class=\"_ _4\"></span> bedroeg de<span class=\"_ _4\"></span> niet-gerealise<span class=\"_ _4\"></span>erde wisselko<span class=\"_ _4\"></span>ersopbrengs<span class=\"_ _4\"></span>t in 2023 <span class=\"ls3\">0,</span>4<span class=\"_ _4\"></span>12 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,1<span class=\"ls3\">68</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro). <span class=\"_ _9\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _2\"></span>was <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>gerealiseerde <span class=\"_ _2\"></span>wisselkoerso<span class=\"_ _4\"></span>pbrengst <span class=\"_ _2\"></span>(2022<span class=\"ls46\">: </span>0,017 miljoen<span class=\"_ _4\"></span> euro). De aanpass<span class=\"_ _4\"></span>ing van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde van<span class=\"_ _4\"></span> conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft in <span class=\"_ _4\"></span>2022 voo<span class=\"_ _4\"></span>r een <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> van <span class=\"_ _4\"></span>0,<span class=\"ls6\">436</span> miljoen <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span>betrekking <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _7\"> </span>oblig<span class=\"_ _4\"></span>atie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax. <span class=\"_ _6\"> </span>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informatie<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e hiervoor naa<span class=\"_ _4\"></span>r toelichting 5.<span class=\"_ _4\"></span>7.11. 5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "5.6.7 Fina<span class=\"_ _4\"></span>nci\u00eble opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc9\" id=\"_8c259004-5f07-4a92-8b65-7ac753d0a2c8\"><tr><td class=\"c xe7 yc58 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc58 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc58 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc59 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Rente-inkomsten </div></td><td class=\"c x126 yc59 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x127 yc59 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yc5a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yc5a w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc5a w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">436<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoerso<span class=\"_ _4\"></span>pbrengst (in USD en GBP) </div></td><td class=\"c x126 yc5b w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">412<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5b w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">194<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble opbrengsten </div></td><td class=\"c x126 yc5c w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">414<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5c w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">639<span class=\"ls1\"> </span></div></td></tr></table>Als gevolg van<span class=\"_ _4\"></span> herwaarde<span class=\"_ _4\"></span>ringen in USD<span class=\"_ _4\"></span> bedroeg de<span class=\"_ _4\"></span> niet-gerealise<span class=\"_ _4\"></span>erde wisselko<span class=\"_ _4\"></span>ersopbrengs<span class=\"_ _4\"></span>t in 2023 <span class=\"ls3\">0,</span>4<span class=\"_ _4\"></span>12 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,1<span class=\"ls3\">68</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro). <span class=\"_ _9\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _2\"></span>was <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>gerealiseerde <span class=\"_ _2\"></span>wisselkoerso<span class=\"_ _4\"></span>pbrengst <span class=\"_ _2\"></span>(2022<span class=\"ls46\">: </span>0,017 miljoen<span class=\"_ _4\"></span> euro). De aanpass<span class=\"_ _4\"></span>ing van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde van<span class=\"_ _4\"></span> conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft in <span class=\"_ _4\"></span>2022 voo<span class=\"_ _4\"></span>r een <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> van <span class=\"_ _4\"></span>0,<span class=\"ls6\">436</span> miljoen <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span>betrekking <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _7\"> </span>oblig<span class=\"_ _4\"></span>atie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax. <span class=\"_ _6\"> </span>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informatie<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e hiervoor naa<span class=\"_ _4\"></span>r toelichting 5.<span class=\"_ _4\"></span>7.11. 5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "5.6.7 Fina<span class=\"_ _4\"></span>nci\u00eble opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc9\" id=\"_8c259004-5f07-4a92-8b65-7ac753d0a2c8\"><tr><td class=\"c xe7 yc58 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc58 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc58 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc59 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Rente-inkomsten </div></td><td class=\"c x126 yc59 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x127 yc59 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yc5a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yc5a w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc5a w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">436<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoerso<span class=\"_ _4\"></span>pbrengst (in USD en GBP) </div></td><td class=\"c x126 yc5b w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">412<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5b w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">194<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble opbrengsten </div></td><td class=\"c x126 yc5c w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">414<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5c w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">639<span class=\"ls1\"> </span></div></td></tr></table>Als gevolg van<span class=\"_ _4\"></span> herwaarde<span class=\"_ _4\"></span>ringen in USD<span class=\"_ _4\"></span> bedroeg de<span class=\"_ _4\"></span> niet-gerealise<span class=\"_ _4\"></span>erde wisselko<span class=\"_ _4\"></span>ersopbrengs<span class=\"_ _4\"></span>t in 2023 <span class=\"ls3\">0,</span>4<span class=\"_ _4\"></span>12 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,1<span class=\"ls3\">68</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro). <span class=\"_ _9\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _2\"></span>was <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>gerealiseerde <span class=\"_ _2\"></span>wisselkoerso<span class=\"_ _4\"></span>pbrengst <span class=\"_ _2\"></span>(2022<span class=\"ls46\">: </span>0,017 miljoen<span class=\"_ _4\"></span> euro). De aanpass<span class=\"_ _4\"></span>ing van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde van<span class=\"_ _4\"></span> conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft in <span class=\"_ _4\"></span>2022 voo<span class=\"_ _4\"></span>r een <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> van <span class=\"_ _4\"></span>0,<span class=\"ls6\">436</span> miljoen <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span>betrekking <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _7\"> </span>oblig<span class=\"_ _4\"></span>atie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax. <span class=\"_ _6\"> </span>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informatie<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e hiervoor naa<span class=\"_ _4\"></span>r toelichting 5.<span class=\"_ _4\"></span>7.11. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "5.6.7 Fina<span class=\"_ _4\"></span>nci\u00eble opbr<span class=\"_ _4\"></span>engsten <table class=\"s w14f hc9\" id=\"_8c259004-5f07-4a92-8b65-7ac753d0a2c8\"><tr><td class=\"c xe7 yc58 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc58 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc58 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc59 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Rente-inkomsten </div></td><td class=\"c x126 yc59 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x127 yc59 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yc5a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yc5a w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc5a w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">436<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoerso<span class=\"_ _4\"></span>pbrengst (in USD en GBP) </div></td><td class=\"c x126 yc5b w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">412<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5b w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">194<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5c w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble opbrengsten </div></td><td class=\"c x126 yc5c w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">414<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc5c w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">639<span class=\"ls1\"> </span></div></td></tr></table>Als gevolg van<span class=\"_ _4\"></span> herwaarde<span class=\"_ _4\"></span>ringen in USD<span class=\"_ _4\"></span> bedroeg de<span class=\"_ _4\"></span> niet-gerealise<span class=\"_ _4\"></span>erde wisselko<span class=\"_ _4\"></span>ersopbrengs<span class=\"_ _4\"></span>t in 2023 <span class=\"ls3\">0,</span>4<span class=\"_ _4\"></span>12 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,1<span class=\"ls3\">68</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro). <span class=\"_ _9\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _2\"></span>was <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>geen <span class=\"_ _9\"></span>gerealiseerde <span class=\"_ _2\"></span>wisselkoerso<span class=\"_ _4\"></span>pbrengst <span class=\"_ _2\"></span>(2022<span class=\"ls46\">: </span>0,017 miljoen<span class=\"_ _4\"></span> euro). De aanpass<span class=\"_ _4\"></span>ing van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde van<span class=\"_ _4\"></span> conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft in <span class=\"_ _4\"></span>2022 voo<span class=\"_ _4\"></span>r een <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> van <span class=\"_ _4\"></span>0,<span class=\"ls6\">436</span> miljoen <span class=\"_ _6\"> </span>euro <span class=\"_ _6\"> </span>betrekking <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _7\"> </span>oblig<span class=\"_ _4\"></span>atie <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax. <span class=\"_ _6\"> </span>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _6\"> </span>informatie<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e hiervoor naa<span class=\"_ _4\"></span>r toelichting 5.<span class=\"_ _4\"></span>7.11. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span>n \u2018000 euro<span class=\"_ _3b\"> </span>Tot 3<span class=\"_ _3b\"> </span>Tussen 3 en 12<span class=\"_ _3b\"> </span>Tussen 1<span class=\"_ _3b\"> </span>Tussen 2<span class=\"_ _3b\"> </span>Meer dan<span class=\"_ _3b\"> </span>maanden<span class=\"_ _3b\"> </span>maanden<span class=\"_ _3b\"> </span>en 2 jaar<span class=\"_ _3b\"> </span>en 5 jaar<span class=\"_ _3b\"> </span>5 jaar<span class=\"_ _3b\"> </span>Leaseverplichtin<span class=\"_ _4\"></span>gen 52<span class=\"ls1\"> </span>159<span class=\"ls1\"> </span>109<span class=\"ls1\"> </span>8 0 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "5.6.8 Fina<span class=\"_ _4\"></span>nci\u00eble kosten <table class=\"s w154 hca\" id=\"_94f07fcf-ead4-48d8-942c-7ad1a7e1f86a\"><tr><td class=\"c xe7 yc5d w96 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12a yc5d w97 h47\"><div class=\"t m0 x77 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x123 yc5d w8a h47\"><div class=\"t m0 x6 h9 y52b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc5e w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Bankkosten  </div></td><td class=\"c x12a yc5e w97 h8\"><div class=\"t m0 xa7 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x123 yc5e w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td></tr><tr><td class=\"c xe7 yc5f w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen op kortlopende finan<span class=\"_ _4\"></span>ci\u00eble beleggingen </div></td><td class=\"c x12a yc5f w97 h8\"><div class=\"t m0 xa8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x123 yc5f w8a h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">15</span> </div></td></tr><tr><td class=\"c xe7 yc60 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde aanpassin<span class=\"_ _4\"></span>g converteerbare leni<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x12a yc60 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-4.941 </div></td><td class=\"c x123 yc60 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7.824 </div></td></tr><tr><td class=\"c xe7 yc61 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c x12a yc61 w97 h8\"><div class=\"t m0 xa9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.951 </div></td><td class=\"c x123 yc61 w8a h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.349 </div></td></tr><tr><td class=\"c xe7 yc62 w96 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rlies (in USD en GBP) </div></td><td class=\"c x12a yc62 w97 h8\"><div class=\"t m0 x24 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">360</span> </div></td><td class=\"c x123 yc62 w8a h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">170</span> </div></td></tr><tr><td class=\"c xe7 yc63 w96 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal financi\u00eble kos<span class=\"_ _4\"></span>ten </div></td><td class=\"c x12a yc63 w97 h8\"><div class=\"t m0 xa9 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">7.270</span> </div></td><td class=\"c x123 yc63 w8a h8\"><div class=\"t m0 x75 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">9.379</span> </div></td></tr></table>De aanpass<span class=\"_ _4\"></span>ing <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00eble<span class=\"_ _4\"></span> waard<span class=\"_ _4\"></span>e van <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _4\"></span>obligaties <span class=\"_ _4\"></span>heeft <span class=\"_ _4\"></span>voor e<span class=\"_ _4\"></span>en be<span class=\"_ _4\"></span>drag v<span class=\"_ _4\"></span>an 0,588 <span class=\"_ _4\"></span>miljoen<span class=\"_ _4\"></span> euro betre<span class=\"_ _4\"></span>kking op de<span class=\"_ _4\"></span> convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>e van Neg<span class=\"_ _4\"></span>ma (2022<span class=\"ls46\">: </span>7,<span class=\"ls6\">824</span> miljoen eur<span class=\"_ _4\"></span>o), 3,843 milj<span class=\"_ _4\"></span>oen eur<span class=\"_ _4\"></span>o op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>obligatie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>0,510 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligatie <span class=\"_ _2\"></span>van Kreos/Pon<span class=\"_ _4\"></span>tifax.Voor meer in<span class=\"_ _4\"></span>formatie ve<span class=\"_ _4\"></span>rwijzen we hi<span class=\"_ _4\"></span>ervoor naar <span class=\"_ _4\"></span>toelichting 5.<span class=\"_ _4\"></span>7.11. Van  de  overige  financi<span class=\"_ _4\"></span>\u00eble  kosten  heeft  1,6<span class=\"ls6\">00</span> <span class=\"_ _b\"> </span>miljoen<span class=\"_ _4\"></span>  euro  betrekking  op  de  transactiekos<span class=\"_ _4\"></span>t  voor  de converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>Atlas-obligatie <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"ls6\">700</span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>Negma-oblig<span class=\"_ _4\"></span>atie), <span class=\"_ _3\"></span>0,314 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Kreos/Pontifax-oblig<span class=\"_ _4\"></span>atie <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,<span class=\"ls6\">636<span class=\"_ _2\"></span></span> <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>0,0<span class=\"ls3\">37</span> <span class=\"_ _9\"></span>miljoen euro op ander<span class=\"_ _4\"></span>e zaken (20<span class=\"_ _4\"></span>22: 0,013 miljo<span class=\"_ _4\"></span>en euro).<span class=\"_ _3b\"> </span>Als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>herwaard<span class=\"_ _4\"></span>eringen <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>USD <span class=\"_ _3\"></span>bedroeg <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>et<span class=\"_ _2\"></span>-gereali<span class=\"_ _4\"></span>seerde <span class=\"_ _3\"></span>wisselko<span class=\"_ _4\"></span>ersverli<span class=\"_ _4\"></span>es <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls3\">0,<span class=\"_ _4\"></span><span class=\"ls1\">360 </span></span>miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(2022: <span class=\"_ _4\"></span>0,004 mi<span class=\"_ _4\"></span>ljoen eu<span class=\"_ _4\"></span>ro). In <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>er g<span class=\"_ _4\"></span>een g<span class=\"_ _4\"></span>erealiseerde<span class=\"_ _4\"></span> wisselko<span class=\"_ _4\"></span>ersverlies <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _4\"></span>0,166 miljoen eu<span class=\"_ _4\"></span>ro).<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "5.6.9 Perso<span class=\"_ _4\"></span>neelsvergoe<span class=\"_ _4\"></span>dingen <table class=\"s w155 hcb\" id=\"_399f4651-ff7d-47c7-870b-8af8a3ecc00c\"><tr><td class=\"c xe7 yc64 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc64 w9a h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc64 w9b h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc65 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Wedden, lonen<span class=\"_ _4\"></span> en bonussen </div></td><td class=\"c x12b yc65 w9a h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-2.763 </div></td><td class=\"c x12c yc65 w9b h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.456 </div></td></tr><tr><td class=\"c xe7 yc66 w99 h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde vergoedingslasten </div></td><td class=\"c x12b yc66 w9a h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">317</span> </div></td><td class=\"c x12c yc66 w9b h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">933</span> </div></td></tr><tr><td class=\"c xe7 yc67 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten </div></td><td class=\"c x12b yc67 w9a h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">184</span> </div></td><td class=\"c x12c yc67 w9b h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">203</span> </div></td></tr><tr><td class=\"c xe7 yc68 w99 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc68 w9a h4a\"><div class=\"t m0 x4a h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.264</span> </div></td><td class=\"c x12c yc68 w9b h4a\"><div class=\"t m0 x4a h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.592</span> </div></td></tr></table>De <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _9\"></span>tabel <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>pensioenkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>bes<span class=\"_ _4\"></span>taan <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>0,1<span class=\"ls3\">71<span class=\"_ _4\"></span><span class=\"ls1\"> <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0,149 </span></span>miljoen <span class=\"_ _2\"></span>euro) <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>verband <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>toegezegd <span class=\"_ _2\"></span>pensioenregeling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>0,<span class=\"_ _2\"></span><span class=\"ls3\">13</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022<span class=\"ls47\">: </span>0,0<span class=\"ls6\">54</span> <span class=\"_ _7\"> </span>miljoen <span class=\"_ _b\"> </span>eur<span class=\"_ _2\"></span>o) <span class=\"_ _6\"> </span>uit <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>toegezegde <span class=\"_ _6\"> </span>bijdrag<span class=\"_ _4\"></span>eregelingen<span class=\"_ _4\"></span>. <span class=\"_ _6\"> </span>We <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>naar<span class=\"_ _4\"></span> toelichting 5.<span class=\"_ _4\"></span>7.9 voor mee<span class=\"_ _4\"></span>r informa<span class=\"_ _4\"></span>tie over de toeg<span class=\"_ _4\"></span>ezegd-pensioenregeli<span class=\"_ _4\"></span>ngen.  Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: <table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>aandelen <span class=\"_ _9\"></span>gebaseerde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>rgoeding<span class=\"_ _4\"></span>slasten <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultaten<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> hieronder w<span class=\"_ _4\"></span>eergegeven<span class=\"_ _4\"></span>: <table class=\"s w155 hcd\" id=\"_5f9f7587-14fc-4923-be64-0b8ad40660f5\"><tr><td class=\"c xe7 yc6e w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc6e w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6e w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6f w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoeks- en ontwik<span class=\"_ _4\"></span>kelingskosten </div></td><td class=\"c x12b yc6f w9a h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">134<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6f w9b h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">427<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc70 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Algemene en ad<span class=\"_ _4\"></span>ministratieve kosten </div></td><td class=\"c x12b yc70 w9a h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">183<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc70 w9b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">495<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc71 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x12b yc71 w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc71 w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">11<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc72 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc72 w9a h4a\"><div class=\"t m0 xd h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">317<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc72 w9b h4a\"><div class=\"t m0 xd h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td></tr></table>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>informatie<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>aandelen <span class=\"_ _6\"> </span>gebase<span class=\"_ _4\"></span>erde <span class=\"_ _7\"> </span>vergoeding<span class=\"_ _4\"></span>sregelingen<span class=\"_ _4\"></span>, <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>we <span class=\"_ _6\"> </span>naar toelichting 5.<span class=\"_ _4\"></span>7.8. 5.7.9 Pensio<span class=\"_ _4\"></span>enverplichti<span class=\"_ _4\"></span>ngen Oxurion <span class=\"_ _2b\"> </span>biedt <span class=\"_ _30\"> </span>zijn <span class=\"_ _30\"> </span>per<span class=\"_ _4\"></span>soneel <span class=\"_ _30\"> </span>pensioen<span class=\"_ _4\"></span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _30\"> </span>aan <span class=\"_ _30\"> </span>die <span class=\"_ _30\"> </span>g<span class=\"_ _4\"></span>efinancierd<span class=\"_ _4\"></span> <span class=\"_ _30\"> </span>worden <span class=\"_ _30\"> </span>via <span class=\"_ _2b\"> </span>een groepsverz<span class=\"_ _4\"></span>ekeringsplan<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>beheerd <span class=\"_ _6\"> </span>wordt <span class=\"_ _f\"> </span>door <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>verzekeringsfon<span class=\"_ _4\"></span>ds. <span class=\"_ _7\"> </span>Tot <span class=\"_ _7\"> </span>30 <span class=\"_ _f\"> </span>juni <span class=\"_ _7\"> </span>2009 <span class=\"_ _7\"> </span>was <span class=\"_ _7\"> </span>de groepsverz<span class=\"_ _4\"></span>ekering gebaseer<span class=\"_ _4\"></span>d op ee<span class=\"_ _2\"></span>n toegezegd pensioe<span class=\"_ _4\"></span>nsysteem (defined benefi<span class=\"_ _4\"></span>t), waarbij de werkgever verplicht was <span class=\"_ _2\"></span>tot het <span class=\"_ _2\"></span>betalen aan <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>werknemer<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke uitkering voor het <span class=\"_ _2\"></span>leven <span class=\"_ _2\"></span>vanaf zijn <span class=\"_ _2\"></span>of haar <span class=\"_ _4\"></span>pensioen. <span class=\"_ _5\"></span>Het bedr<span class=\"_ _4\"></span>ag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitkering <span class=\"_ _4\"></span>was<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tevoren <span class=\"_ _4\"></span>bekend <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>was mees<span class=\"_ _4\"></span>tal <span class=\"_ _4\"></span>gebaseerd <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> fac<span class=\"_ _4\"></span>toren<span class=\"_ _4\"></span> zoals <span class=\"_ _1c\"> </span>leeftijd, <span class=\"_ _21\"> </span>inkomen <span class=\"_ _1c\"> </span>en <span class=\"_ _21\"> </span>aantal <span class=\"_ _1c\"> </span>dienstjaren. <span class=\"_ _1c\"> </span>Toegezegde <span class=\"_ _1c\"> </span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _1c\"> </span>hebben <span class=\"_ _21\"> </span>geen bijdragebeper<span class=\"_ _4\"></span>kingen maa<span class=\"_ _4\"></span>r zijn wel bepe<span class=\"_ _4\"></span>rkt wat de maxi<span class=\"_ _4\"></span>male jaarlij<span class=\"_ _4\"></span>kse pensio<span class=\"_ _4\"></span>enuitkering bet<span class=\"_ _4\"></span>reft. Sinds <span class=\"_ _4\"></span>1 juli <span class=\"_ _4\"></span>2009 is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de pensio<span class=\"_ _4\"></span>enregeling <span class=\"_ _4\"></span>gewij<span class=\"_ _4\"></span>zigd in <span class=\"_ _4\"></span>een p<span class=\"_ _4\"></span>ensioenregeling<span class=\"_ _4\"></span> die <span class=\"_ _4\"></span>gestruc<span class=\"_ _4\"></span>tureerd is<span class=\"_ _4\"></span> als <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>oegezegde<span class=\"_ _4\"></span>  bijd<span class=\"_ _4\"></span>rageregeling<span class=\"_ _4\"></span>  maa<span class=\"_ _4\"></span>r  di<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>volgens <span class=\"_ _8\"> </span>de  IF<span class=\"_ _4\"></span>RS-regels <span class=\"_ _8\"> </span>boekhoudkundig<span class=\"_ _4\"></span>  als <span class=\"_ _8\"> </span>toegezegde<span class=\"_ _4\"></span> pensioenreg<span class=\"_ _4\"></span>eling  moet  worden  behandeld  gezien  het <span class=\"_ _b\"> </span>feit  dat  de <span class=\"_ _b\"> </span>Vennoo<span class=\"_ _4\"></span>tschap  de <span class=\"_ _31\"> </span>deelnemers  een minimumrend<span class=\"_ _4\"></span>ement ga<span class=\"_ _4\"></span>randeert. De in de balans<span class=\"_ _4\"></span> opgenomen<span class=\"_ _4\"></span> bedragen kun<span class=\"_ _4\"></span>nen als volg<span class=\"_ _4\"></span>t worden ui<span class=\"_ _4\"></span>tgesplitst: <table class=\"s w1d3 hee\" id=\"_44022152-e0eb-417d-a72e-234deeae9b03\"><tr><td></td><td class=\"c x1b1 ydd0 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd0 w8a h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydd1 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Brutoverplichtin<span class=\"_ _4\"></span>g uit hoofde van toegeze<span class=\"_ _4\"></span>gde pensioenrechten  </div></td><td class=\"c x1b1 ydd1 w5 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">4.716 </div></td><td class=\"c x1b2 ydd1 w8a h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">4.707 </div></td></tr><tr><td class=\"c xe7 ydd2 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde van fon<span class=\"_ _4\"></span>dsbeleggingen </div></td><td class=\"c x1b1 ydd2 w5 h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-4.704 </div></td><td class=\"c x1b2 ydd2 w8a h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-4.548 </div></td></tr><tr><td class=\"c xe7 ydd3 we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Nettoverplichting uit hoo<span class=\"_ _4\"></span>fde van toegezegde pensioenrech<span class=\"_ _4\"></span>ten </div></td><td class=\"c x1b1 ydd3 w5 h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd3 w8a h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">159<span class=\"ls1\"> </span></div></td></tr></table>De in de balans<span class=\"_ _4\"></span> opgenomen<span class=\"_ _4\"></span> bedragen en d<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties uit hoo<span class=\"_ _4\"></span>fde van pensioen<span class=\"_ _4\"></span>verplichtin<span class=\"_ _4\"></span>gen zijn als volg<span class=\"_ _4\"></span>t:  <table class=\"s w1d4 hef\" id=\"_9a51956c-b14f-4f48-a2fc-e23ce38fba3d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x14f ydd4 w1d5 hf0\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Contante<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b3 ydd4 w194 hf0\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ydd5 we1 h86\"><div class=\"t m0 x4 h9 y595 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b4 ydd6 w1d6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b5 ydd6 w1d6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b6 ydd5 w6 h86\"><div class=\"t m0 x75 h9 y595 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b7 ydd7 w1d7 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b8 ydd7 w1d8 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">fonds-<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b4 ydd8 w1d9 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">verplichting<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b9 ydd8 w1da hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">beleggingen<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ydd9 we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydd9 w5 h4a\"><div class=\"t m0 x64 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">5.015<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd9 w49 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.421</span> </div></td><td class=\"c x1b6 ydd9 w6 h4a\"><div class=\"t m0 xa h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">594<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydda we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aan het dien<span class=\"_ _4\"></span>stjaar toegerekende pensioe<span class=\"_ _4\"></span>nkosten<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydda w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">185<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydda w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydda w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">185<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yddb we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten van verstreken diensttijd </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddb w5 h4b\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yddb w49 h4b\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yddb w6 h4b\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yddc we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Rentelasten/(opb<span class=\"_ _4\"></span>rengsten) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddc w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">53<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yddc w49 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b6 yddc w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">6 </div></td></tr><tr><td class=\"c xe7 yddd we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen i<span class=\"_ _4\"></span>n de winst- en verliesrekening </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddd w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">238<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yddd w49 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b6 yddd w6 h4a\"><div class=\"t m0 xa h50 y52c ff12 fs3 fc1 sc1 ls7 ws0\">191<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydde w1db hf1\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble  winste<span class=\"_ _4\"></span>n/(verliezen)  op  DBO  als  gevolg  van  wijzig<span class=\"_ _4\"></span>ing  in  financi\u00eble<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yddf w1dc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">assumpties<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde0 w5 h87\"><div class=\"t m0 x68 ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">244</span> </div></td><td class=\"c x1b2 yde0 w49 h87\"><div class=\"t m0 xb ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde0 w6 h87\"><div class=\"t m0 x68 h9 y99c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">244</span> </div></td></tr><tr><td class=\"c xe7 yde1 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in rende<span class=\"_ _4\"></span>ment van fondsbeleggingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde1 w5 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yde1 w49 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x1b6 yde1 w6 h28\"><div class=\"t m0 x25 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xec yde2 w1dd hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ba yde2 w1de hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">winsten/(verliezen)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bb yde2 w1df hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">op<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bc yde2 w1e0 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">DBO<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bd yde2 w1e1 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">als<span class=\"_ _3b\"> </span></div></td><td class=\"c x1be yde2 w1e2 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">gevolg<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bf yde2 w1e3 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c0 yde2 w1e4 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">demografische<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 yde3 w5 h47\"><div class=\"t m0 x68 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">284</span> </div></td><td class=\"c x1b2 yde3 w49 h47\"><div class=\"t m0 xb ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde3 w6 h47\"><div class=\"t m0 x68 h9 y50c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">284</span> </div></td></tr><tr><td class=\"c xec yde4 w1e5 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">aanpassingen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yde5 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevolg van e<span class=\"_ _4\"></span>rvaringsaanpassingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde5 w5 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yde5 w49 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde5 w6 h28\"><div class=\"t m0 xa h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yde6 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen o<span class=\"_ _4\"></span>nder niet-gerealiseerde resultaten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde6 w5 h4a\"><div class=\"t m0 x68 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">316</span> </div></td><td class=\"c x1b2 yde6 w49 h4a\"><div class=\"t m0 x25 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x1b6 yde6 w6 h4a\"><div class=\"t m0 x68 h50 y52c ff12 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">361</span> </div></td></tr><tr><td class=\"c xe7 yde7 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werkgeversbi<span class=\"_ _4\"></span>jdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde7 w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yde7 w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">265</span> </div></td><td class=\"c x1b6 yde7 w6 h4a\"><div class=\"t m0 x68 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">265</span> </div></td></tr><tr><td class=\"c xe7 yde8 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werknemersbijdrag<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde8 w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yde8 w49 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">60</span> </div></td><td class=\"c x1b6 yde8 w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yde9 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Betalingen p<span class=\"_ _4\"></span>ensioenrechten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde9 w5 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">202</span> </div></td><td class=\"c x1b2 yde9 w49 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 yde9 w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydea we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen o<span class=\"_ _4\"></span>p bijdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydea w5 h4b\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">34</span> </div></td><td class=\"c x1b2 ydea w49 h4b\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">34<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydea w6 h4b\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydeb we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering<span class=\"_ _4\"></span>spremies in verband met risicodekk<span class=\"_ _4\"></span>ingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydeb w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">54</span> </div></td><td class=\"c x1b2 ydeb w49 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">54<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydeb w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydec we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydec w5 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">4.707<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydec w49 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.548</span> </div></td><td class=\"c x1b6 ydec w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">159<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yded we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aan het dien<span class=\"_ _4\"></span>stjaar toegerekende pensioe<span class=\"_ _4\"></span>nkosten<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yded w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">219<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yded w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yded w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">219<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydee we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten van verstreken diensttijd </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydee w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b2 ydee w49 h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydee w6 h4a\"><div class=\"t m0 x25 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td></tr><tr><td class=\"c xe7 ydef we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Rentelasten/(opb<span class=\"_ _4\"></span>rengsten) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydef w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">176<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydef w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">175</span> </div></td><td class=\"c x1b6 ydef w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 ydf0 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen i<span class=\"_ _4\"></span>n de winst- en verliesrekening </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf0 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">348<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydf0 w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">175</span> </div></td><td class=\"c x1b6 ydf0 w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">173<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydf1 w1e6 hf3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble  winste<span class=\"_ _4\"></span>n/(verliezen)  op  DBO  als  gevolg<span class=\"_ _4\"></span>  van  wijziging  in  financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydf2 w1dc hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">assumpties<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf3 w5 h88\"><div class=\"t m0 x25 ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">50</span> </div></td><td class=\"c x1b2 ydf3 w49 h88\"><div class=\"t m0 xb ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf3 w6 h88\"><div class=\"t m0 x25 h9 y99c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">50</span> </div></td></tr><tr><td class=\"c xe7 ydf4 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in rende<span class=\"_ _4\"></span>ment van fondsbeleggingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf4 w5 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydf4 w49 h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydf4 w6 h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydf5 w1e7 hf4\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevol<span class=\"_ _4\"></span>g van demografische<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf6 w5 h47\"><div class=\"t m0 xb ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydf6 w49 h47\"><div class=\"t m0 xb ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf6 w6 h47\"><div class=\"t m0 xb h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ydf7 w1e5 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">aanpassingen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydf8 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevol<span class=\"_ _4\"></span>g van ervaringsaanpassinge<span class=\"_ _4\"></span>n<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf8 w5 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">207</span> </div></td><td class=\"c x1b2 ydf8 w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf8 w6 h4a\"><div class=\"t m0 x68 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">207</span> </div></td></tr><tr><td class=\"c xe7 ydf9 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen o<span class=\"_ _4\"></span>nder niet-gerealiseerde resultaten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf9 w5 h4a\"><div class=\"t m0 x68 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">257</span> </div></td><td class=\"c x1b2 ydf9 w49 h4a\"><div class=\"t m0 x9 h4c y52c ffa fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydf9 w6 h4a\"><div class=\"t m0 x68 h50 y52c ff12 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">181</span> </div></td></tr><tr><td class=\"c xe7 ydfa we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werkgeversbi<span class=\"_ _4\"></span>jdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfa w5 h4b\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydfa w49 h4b\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">139</span> </div></td><td class=\"c x1b6 ydfa w6 h4b\"><div class=\"t m0 x68 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">139</span> </div></td></tr><tr><td class=\"c xe7 ydfb we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werknemersbijdrag<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfb w5 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">31<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydfb w49 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">31</span> </div></td><td class=\"c x1b6 ydfb w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfc we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Betalingen p<span class=\"_ _4\"></span>ensioenrechten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfc w5 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">69</span> </div></td><td class=\"c x1b2 ydfc w49 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfc w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfd we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen o<span class=\"_ _4\"></span>p bijdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfd w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">16</span> </div></td><td class=\"c x1b2 ydfd w49 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfd w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfe we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering<span class=\"_ _4\"></span>spremies in verband met risicodekk<span class=\"_ _4\"></span>ingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfe w5 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x1b2 ydfe w49 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfe w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydff we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydff w5 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">4.716<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydff w49 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.704</span> </div></td><td class=\"c x1b6 ydff w6 h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijkste <span class=\"_ _5\"></span>actuari\u00eble <span class=\"_ _5\"></span>veronderstelling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>berekening <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>nettoverpli<span class=\"_ _4\"></span>chting <span class=\"_ _5\"></span>uit ho<span class=\"_ _4\"></span>ofde <span class=\"_ _5\"></span>van toegezegde<span class=\"_ _4\"></span> pensioenrech<span class=\"_ _4\"></span>ten zijn gehan<span class=\"_ _4\"></span>teerd, zijn als<span class=\"_ _4\"></span> volgt: <table class=\"s w1e8 hf5\" id=\"_3a903762-78fd-4abb-a481-1e544136aa3f\"><tr><td></td><td class=\"c x1b1 ye00 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ye00 w8a h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye01 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Disconteringsvo<span class=\"_ _4\"></span>et </div></td><td class=\"c x1b1 ye01 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">3,30% </div></td><td class=\"c x1b2 ye01 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">3,80% </div></td></tr><tr><td class=\"c xe7 ye02 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Inflatiegraad korte termi<span class=\"_ _4\"></span>jn </div></td><td class=\"c x1b1 ye02 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td><td class=\"c x1b2 ye02 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9,30% </div></td></tr><tr><td class=\"c xe7 ye03 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Inflatiegraad lang<span class=\"_ _4\"></span>e termijn </div></td><td class=\"c x1b1 ye03 w5 h28\"><div class=\"t m0 x88 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2,10% </div></td><td class=\"c x1b2 ye03 w8a h28\"><div class=\"t m0 x88 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2,50% </div></td></tr><tr><td class=\"c xe7 ye04 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Salarisverhoging<span class=\"_ _4\"></span> bovenop de inflatie </div></td><td class=\"c x1b1 ye04 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td><td class=\"c x1b2 ye04 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td></tr><tr><td class=\"c xe7 ye05 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverl<span class=\"_ _4\"></span>oop </div></td><td class=\"c x1b1 ye05 w5 h4a\"><div class=\"t m0 xd ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">10,0,% </div></td><td class=\"c x1b2 ye05 w8a h4a\"><div class=\"t m0 x7a ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">10,00% </div></td></tr><tr><td class=\"c xe7 ye06 we1 h86\"><div class=\"t m0 x4 ha y4f0 ff2 fs3 fc1 sc1 ls1 ws0\">Sterftetabelle<span class=\"_ _4\"></span>n </div></td><td class=\"c x1c1 ye07 w1e9 hf0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">MR/FR met<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c2 ye07 w1e9 hf0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">MR/FR met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c3 ye08 w1ea hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">leeftijds-<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c4 ye08 w1ea hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">leeftijds-<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c5 ye09 w1eb hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">correctie van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c6 ye09 w1eb hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">correctie van<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 yc13 w1ec hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">3 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c8 yc13 w1ec hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">3 jaar<span class=\"_ _3b\"> </span></div></td></tr></table>Gevoeligheids<span class=\"_ _4\"></span>analyse <span class=\"_ _9\"></span>rekening <span class=\"_ _9\"></span>houdend <span class=\"_ _3\"></span>met <span class=\"_ _9\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>wijziging <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,25% <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>discont<span class=\"_ _4\"></span>eringsvoet <span class=\"_ _3\"></span>(positief <span class=\"_ _9\"></span>= toename <span class=\"_ _4\"></span>van de ne<span class=\"_ _4\"></span>ttoverplich<span class=\"_ _4\"></span>ting uit hoofd<span class=\"_ _4\"></span>e van to<span class=\"_ _4\"></span>egezegde p<span class=\"_ _4\"></span>ensioenregeling <span class=\"_ _4\"></span>/ negatief = afn<span class=\"_ _4\"></span>ame van<span class=\"_ _4\"></span> de nettoverplich<span class=\"_ _4\"></span>ting uit hoo<span class=\"_ _4\"></span>fde van toege<span class=\"_ _4\"></span>zegde pensioen<span class=\"_ _4\"></span>regeling): <table class=\"s w1ed hf6\" id=\"_46d92b25-36f9-47fb-a82b-b249bcd7880e\"><tr><td class=\"c xe7 ye0a we1 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1b1 ye0a w6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls4b ws0\">Tot<span class=\"ls1\">a<span class=\"ls2a\">al</span></span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ye0b w1ee hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verplichting uit hoofde van toegezegde pensioenregeling bij een st<span class=\"_ _2\"></span>ijging van de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 ye0c w6 h3e\"><div class=\"t m0 x25 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xec ye0d w1ef hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">discontering<span class=\"_ _4\"></span>svoet met 0,25%<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xec ye09 w1f0 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verplichting <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>hoofde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>toegezegde <span class=\"_ _2\"></span>pensioenregeling <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>daling <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 ye0e w6 h3e\"><div class=\"t m0 x9 ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">51<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc13 w1ef hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">discontering<span class=\"_ _4\"></span>svoet met 0,25%<span class=\"_ _3b\"> </span></div></td><td></td></tr></table>De verwach<span class=\"_ _4\"></span>te uit te ke<span class=\"_ _4\"></span>ren vergoeding<span class=\"_ _4\"></span>en zijn als <span class=\"_ _4\"></span>volgt: <table class=\"s w1f1 hf7\" id=\"_7bf6d524-8d39-445e-bfb3-0d0ab817a7bf\"><tr><td class=\"c xe7 ye0f we1 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td></tr><tr><td class=\"c xe7 ye10 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye10 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">33<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye11 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2025<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye11 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">82<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye12 we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2026<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye12 w6 h4b\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">170<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye13 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye13 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">246<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye14 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2028<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye14 w6 h4a\"><div class=\"t m0 xc ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.184 </div></td></tr></table>5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en <table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table>De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen. Voorwaardelijk<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>ting De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>verschillen<span class=\"_ _4\"></span>de <span class=\"_ _9\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _4\"></span>sprogramma<span class=\"_ _4\"></span>\u2019s </span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _9\"></span>gedeeltelijk <span class=\"_ _9\"></span>terugbetaald <span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>VLAIO <span class=\"_ _9\"></span>(voorheen <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>IWT) <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>vorm <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>een overheidss<span class=\"_ _4\"></span>ubsidie. In contra<span class=\"_ _4\"></span>cten met het VLAIO zi<span class=\"_ _4\"></span>t over het algemeen een cla<span class=\"_ _4\"></span>usule vervat die d<span class=\"_ _4\"></span>e behoefte<span class=\"_ _4\"></span> bepaalt <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>project<span class=\"_ _4\"></span>resultaten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>valideren, <span class=\"_ _3\"></span>alvorens<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>subsidie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>effectief <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>toegekend. <span class=\"_ _3\"></span>Als <span class=\"_ _a\"></span>deze validatie <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>plaatsvind<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>VLAIO <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>recht <span class=\"_ _5\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>voorheen <span class=\"_ _5\"></span>toegekend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>fondsen <span class=\"_ _5\"></span>terug <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>vorderen<span class=\"_ _2\"></span><span class=\"ls53\">. </span>Oxurion is<span class=\"_ _4\"></span> van meni<span class=\"_ _4\"></span>ng dat d<span class=\"_ _4\"></span>e kans <span class=\"_ _4\"></span>dat dit <span class=\"_ _4\"></span>gebeurt ge<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>is. Zie <span class=\"_ _4\"></span>de gehanteerd<span class=\"_ _4\"></span>e gron<span class=\"_ _4\"></span>dslagen besch<span class=\"_ _4\"></span>reven in<span class=\"_ _4\"></span> punt 5.5.3.G en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>logica die <span class=\"_ _2\"></span>wordt toegepast bij <span class=\"_ _2\"></span>de boeking van <span class=\"_ _2\"></span>opbrengsten uit subsidies in de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van het project. In <span class=\"_ _4\"></span>2023 en in <span class=\"_ _4\"></span>2022 werden e<span class=\"_ _4\"></span>r geen bedrage<span class=\"_ _4\"></span>n ontvangen.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "5.6.9 Perso<span class=\"_ _4\"></span>neelsvergoe<span class=\"_ _4\"></span>dingen <table class=\"s w155 hcb\" id=\"_399f4651-ff7d-47c7-870b-8af8a3ecc00c\"><tr><td class=\"c xe7 yc64 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc64 w9a h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc64 w9b h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc65 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Wedden, lonen<span class=\"_ _4\"></span> en bonussen </div></td><td class=\"c x12b yc65 w9a h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-2.763 </div></td><td class=\"c x12c yc65 w9b h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.456 </div></td></tr><tr><td class=\"c xe7 yc66 w99 h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde vergoedingslasten </div></td><td class=\"c x12b yc66 w9a h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">317</span> </div></td><td class=\"c x12c yc66 w9b h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">933</span> </div></td></tr><tr><td class=\"c xe7 yc67 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten </div></td><td class=\"c x12b yc67 w9a h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">184</span> </div></td><td class=\"c x12c yc67 w9b h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">203</span> </div></td></tr><tr><td class=\"c xe7 yc68 w99 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc68 w9a h4a\"><div class=\"t m0 x4a h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.264</span> </div></td><td class=\"c x12c yc68 w9b h4a\"><div class=\"t m0 x4a h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.592</span> </div></td></tr></table>De <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _9\"></span>tabel <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>pensioenkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>bes<span class=\"_ _4\"></span>taan <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>0,1<span class=\"ls3\">71<span class=\"_ _4\"></span><span class=\"ls1\"> <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0,149 </span></span>miljoen <span class=\"_ _2\"></span>euro) <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>verband <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>toegezegd <span class=\"_ _2\"></span>pensioenregeling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>0,<span class=\"_ _2\"></span><span class=\"ls3\">13</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022<span class=\"ls47\">: </span>0,0<span class=\"ls6\">54</span> <span class=\"_ _7\"> </span>miljoen <span class=\"_ _b\"> </span>eur<span class=\"_ _2\"></span>o) <span class=\"_ _6\"> </span>uit <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>toegezegde <span class=\"_ _6\"> </span>bijdrag<span class=\"_ _4\"></span>eregelingen<span class=\"_ _4\"></span>. <span class=\"_ _6\"> </span>We <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>naar<span class=\"_ _4\"></span> toelichting 5.<span class=\"_ _4\"></span>7.9 voor mee<span class=\"_ _4\"></span>r informa<span class=\"_ _4\"></span>tie over de toeg<span class=\"_ _4\"></span>ezegd-pensioenregeli<span class=\"_ _4\"></span>ngen.  Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: <table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>aandelen <span class=\"_ _9\"></span>gebaseerde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>rgoeding<span class=\"_ _4\"></span>slasten <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultaten<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> hieronder w<span class=\"_ _4\"></span>eergegeven<span class=\"_ _4\"></span>: <table class=\"s w155 hcd\" id=\"_5f9f7587-14fc-4923-be64-0b8ad40660f5\"><tr><td class=\"c xe7 yc6e w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc6e w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6e w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6f w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoeks- en ontwik<span class=\"_ _4\"></span>kelingskosten </div></td><td class=\"c x12b yc6f w9a h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">134<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6f w9b h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">427<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc70 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Algemene en ad<span class=\"_ _4\"></span>ministratieve kosten </div></td><td class=\"c x12b yc70 w9a h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">183<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc70 w9b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">495<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc71 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x12b yc71 w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc71 w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">11<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc72 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc72 w9a h4a\"><div class=\"t m0 xd h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">317<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc72 w9b h4a\"><div class=\"t m0 xd h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td></tr></table>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>informatie<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>aandelen <span class=\"_ _6\"> </span>gebase<span class=\"_ _4\"></span>erde <span class=\"_ _7\"> </span>vergoeding<span class=\"_ _4\"></span>sregelingen<span class=\"_ _4\"></span>, <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>we <span class=\"_ _6\"> </span>naar toelichting 5.<span class=\"_ _4\"></span>7.8. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "5.6.9 Perso<span class=\"_ _4\"></span>neelsvergoe<span class=\"_ _4\"></span>dingen <table class=\"s w155 hcb\" id=\"_399f4651-ff7d-47c7-870b-8af8a3ecc00c\"><tr><td class=\"c xe7 yc64 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc64 w9a h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc64 w9b h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc65 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Wedden, lonen<span class=\"_ _4\"></span> en bonussen </div></td><td class=\"c x12b yc65 w9a h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-2.763 </div></td><td class=\"c x12c yc65 w9b h4a\"><div class=\"t m0 x4a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.456 </div></td></tr><tr><td class=\"c xe7 yc66 w99 h28\"><div class=\"t m0 x4 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde vergoedingslasten </div></td><td class=\"c x12b yc66 w9a h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">317</span> </div></td><td class=\"c x12c yc66 w9b h28\"><div class=\"t m0 xe ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">933</span> </div></td></tr><tr><td class=\"c xe7 yc67 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten </div></td><td class=\"c x12b yc67 w9a h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">184</span> </div></td><td class=\"c x12c yc67 w9b h4a\"><div class=\"t m0 xe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">203</span> </div></td></tr><tr><td class=\"c xe7 yc68 w99 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc68 w9a h4a\"><div class=\"t m0 x4a h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">3.264</span> </div></td><td class=\"c x12c yc68 w9b h4a\"><div class=\"t m0 x4a h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.592</span> </div></td></tr></table>De <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _9\"></span>tabel <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>pensioenkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>bes<span class=\"_ _4\"></span>taan <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>0,1<span class=\"ls3\">71<span class=\"_ _4\"></span><span class=\"ls1\"> <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(<span class=\"_ _2\"></span>2022: <span class=\"_ _9\"></span>0,149 </span></span>miljoen <span class=\"_ _2\"></span>euro) <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>kosten <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>verband <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>toegezegd <span class=\"_ _2\"></span>pensioenregeling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>0,<span class=\"_ _2\"></span><span class=\"ls3\">13</span> <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022<span class=\"ls47\">: </span>0,0<span class=\"ls6\">54</span> <span class=\"_ _7\"> </span>miljoen <span class=\"_ _b\"> </span>eur<span class=\"_ _2\"></span>o) <span class=\"_ _6\"> </span>uit <span class=\"_ _6\"> </span>kosten <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _6\"> </span>met <span class=\"_ _6\"> </span>toegezegde <span class=\"_ _6\"> </span>bijdrag<span class=\"_ _4\"></span>eregelingen<span class=\"_ _4\"></span>. <span class=\"_ _6\"> </span>We <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>naar<span class=\"_ _4\"></span> toelichting 5.<span class=\"_ _4\"></span>7.9 voor mee<span class=\"_ _4\"></span>r informa<span class=\"_ _4\"></span>tie over de toeg<span class=\"_ _4\"></span>ezegd-pensioenregeli<span class=\"_ _4\"></span>ngen.  Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: <table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>aandelen <span class=\"_ _9\"></span>gebaseerde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>rgoeding<span class=\"_ _4\"></span>slasten <span class=\"_ _9\"></span>die <span class=\"_ _9\"></span>werden <span class=\"_ _9\"></span>opgenomen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultaten<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> hieronder w<span class=\"_ _4\"></span>eergegeven<span class=\"_ _4\"></span>: <table class=\"s w155 hcd\" id=\"_5f9f7587-14fc-4923-be64-0b8ad40660f5\"><tr><td class=\"c xe7 yc6e w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x12b yc6e w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6e w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6f w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoeks- en ontwik<span class=\"_ _4\"></span>kelingskosten </div></td><td class=\"c x12b yc6f w9a h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">134<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6f w9b h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">427<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc70 w99 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Algemene en ad<span class=\"_ _4\"></span>ministratieve kosten </div></td><td class=\"c x12b yc70 w9a h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">183<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc70 w9b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">495<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc71 w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributiekosten </div></td><td class=\"c x12b yc71 w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc71 w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">11<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc72 w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x12b yc72 w9a h4a\"><div class=\"t m0 xd h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">317<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc72 w9b h4a\"><div class=\"t m0 xd h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td></tr></table>Voor <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>informatie<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>over <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>op <span class=\"_ _7\"> </span>aandelen <span class=\"_ _6\"> </span>gebase<span class=\"_ _4\"></span>erde <span class=\"_ _7\"> </span>vergoeding<span class=\"_ _4\"></span>sregelingen<span class=\"_ _4\"></span>, <span class=\"_ _7\"> </span>verwijzen <span class=\"_ _6\"> </span>we <span class=\"_ _6\"> </span>naar toelichting 5.<span class=\"_ _4\"></span>7.8. <div class=\"c w2 h0 gs62\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Op aandelen<span class=\"_ _4\"></span> gebaseerde bet<span class=\"_ _4\"></span>alingsplan<span class=\"_ _4\"></span>nen </div><div class=\"t m0 x2 h3 y2a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y2a5 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _3\"></span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _3\"></span>inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>nen <span class=\"_ _3\"></span>gecr<span class=\"_ _4\"></span>e\u00eberd <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>toegekend <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2a6 ff2 fs1 fc1 sc1 ls1 ws0\">werknemers  <span class=\"_ _4\"></span>en aan nie<span class=\"_ _4\"></span>t-uitvoerende leden<span class=\"_ _4\"></span> van de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r. </div><div class=\"t m0 x2 h3 y2a7 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y2a9 ff2 fs1 fc1 sc1 ls1 ws0\">Sinds de beursno<span class=\"_ _4\"></span>tering wo<span class=\"_ _4\"></span>rden alle insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>tenplann<span class=\"_ _4\"></span>en gecre\u00eberd<span class=\"_ _4\"></span> op het niv<span class=\"_ _4\"></span>eau van Oxurion. </div><div class=\"t m0 x2 h3 y2aa ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y2ab ff2 fs1 fc1 sc1 ls1 ws0\">Op 31 decemb<span class=\"_ _4\"></span>er 2023, war<span class=\"_ _4\"></span>en er vijf ui<span class=\"_ _4\"></span>tstaande insch<span class=\"_ _4\"></span>rijvings<span class=\"_ _4\"></span>rechtenplannen<span class=\"_ _4\"></span>: </div><div class=\"t m0 x2 h3 y3d9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs63\"><table class=\"s w1ab he5\" id=\"_3b26dad2-d09f-4d62-8b27-872cd073c6fb\"><tr><td class=\"c xe7 yd89 wc7 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Creatiedatum van het plan<span class=\"_ _4\"></span> </div></td><td class=\"c x18e yd89 wc8 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x18f yd8a w1ac hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c xf0 yd89 wca h47\"><div class=\"t m0 x3 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Begunstigde </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x190 yd8b w1ad hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">(in euro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x191 yd8c w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd8c w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">2.64</div></td><td class=\"c x193 yd8d w1b0 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers,<span class=\"_ _3b\"> </span></div></td><td class=\"c x194 yd8d w1b1 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd8e wc7 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2017 </div></td><td class=\"c x18e yd8e wc8 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"ls1\">-</span>2020<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd8f w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 6.55<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd90 w1b3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>bestuurders <span class=\"_ _9\"></span>van<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd91 w1b4 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd92 wc7 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x18e yd92 wc8 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd92 wc9 h4d\" colspan=\"2\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2.57 </div></td><td class=\"c x193 yd93 w1b5 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Niet-uitvoerend<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td class=\"c x195 yd93 w1b6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">bestuurders<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd94 w1b7 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd95 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-1 </div></td><td class=\"c x18e yd95 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd96 w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd96 w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">1.75<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd96 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd96 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd96 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x191 yd97 w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 2.60<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd97 w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd98 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-2 </div></td><td class=\"c x18e yd98 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd98 wc9 h47\" colspan=\"2\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">1.75 </div></td><td class=\"c x193 yd99 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd99 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd99 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd9a w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd9b wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-3 </div></td><td class=\"c x18e yd9b wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x191 yd9c w1ba hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen <span class=\"_ _b\"> </span>0.444<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd9c w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd9c w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd9c w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x191 yc13 w1b2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 1.82<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yc13 w1b9 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs62\"><div class=\"t m0 x2 h3 y93e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y93f ff2 fs1 fc1 sc1 ls1 ws0\">Beknopt <span class=\"_ _d\"> </span>overzich<span class=\"_ _4\"></span>t  van <span class=\"_ _8\"> </span>alle  uits<span class=\"_ _4\"></span>taande  inschrijving<span class=\"_ _4\"></span>srechten<span class=\"_ _4\"></span>  die <span class=\"_ _8\"> </span>werden  toeg<span class=\"_ _4\"></span>ekend <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ussen<span class=\"_ _4\"></span>  2017 <span class=\"_ _8\"> </span>en  31 </div><div class=\"t m0 x2 h3 y940 ff2 fs1 fc1 sc1 ls1 ws0\">december <span class=\"_ _4\"></span>2023. </div><div class=\"t m0 x2 h3 y4a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y941 ff1 fs1 fc1 sc3 ls1 ws0\">Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 201<span class=\"_ _4\"></span>7 </div><div class=\"t m0 x2 h3 y942 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y943 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _a\"></span>20 <span class=\"_ _e\"></span>novembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2017 <span class=\"_ _a\"></span>werd <span class=\"_ _a\"></span>door <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Buitengewone <span class=\"_ _3\"></span>Algemene <span class=\"_ _a\"></span>Vergadering<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>Oxurion <span class=\"_ _a\"></span>NV <span class=\"_ _a\"></span>beslist <span class=\"_ _a\"></span>tot </div><div class=\"t m0 x2 h3 y944 ff2 fs1 fc1 sc1 ls1 ws0\">uitgifte <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>Inschrijvi<span class=\"_ _4\"></span>ngsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2<span class=\"_ _2\"></span>017 <span class=\"_ _17\"> </span>(voorheen <span class=\"_ _17\"> </span>warrantplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2017 <span class=\"_ _16\"> </span>genoemd). <span class=\"_ _17\"> </span>Onder <span class=\"_ _17\"> </span>dit </div><div class=\"t m0 x2 h3 y945 ff2 fs1 fc1 sc1 ls1 ws0\">inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>looptijd <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>tien <span class=\"_ _3\"></span>jaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>totaliteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verval<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2027, <span class=\"_ _3\"></span>kunnen </div><div class=\"t m0 x2 h3 y946 ff2 fs1 fc1 sc1 ls1 ws0\">maximaal 1.440.000 <span class=\"_ _2\"></span>inschrij<span class=\"_ _4\"></span>vingsrechten worden <span class=\"_ _2\"></span>uitgegeven en <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>oegek<span class=\"_ _4\"></span>end <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>werknemers, bestuurders<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y947 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _3\"></span>consultants <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houder <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>recht <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ekenen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9<span class=\"_ _4\"></span>\u00e9n </div><div class=\"t m0 x2 h3 y948 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion-aande<span class=\"_ _4\"></span>el. </div><div class=\"t m0 x2 h3 y949 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y94a ff2 fs1 fc1 sc1 ls1 ws0\">De  toek<span class=\"_ _4\"></span>enning  van <span class=\"_ _8\"> </span>inschrijving<span class=\"_ _4\"></span>srechten  ond<span class=\"_ _4\"></span>er <span class=\"_ _d\"> </span>dit  pla<span class=\"_ _4\"></span>n  behoor<span class=\"_ _4\"></span>t  toe  aan<span class=\"_ _4\"></span>  de <span class=\"_ _8\"> </span>Raad  van  B<span class=\"_ _4\"></span>estuur  o<span class=\"_ _4\"></span>f  he<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y94b ff2 fs1 fc1 sc1 ls1 ws0\">Remunera<span class=\"_ _4\"></span>tiecomit\u00e9, <span class=\"_ _3\"></span>behalv<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>bestuurders<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>bevoegdh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>bestuurde<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>te </div><div class=\"t m0 x2 h3 y843 ff2 fs1 fc1 sc1 ls1 ws0\">verlenen, <span class=\"_ _16\"> </span>behoort <span class=\"_ _16\"> </span>toe <span class=\"_ _19\"> </span>aan <span class=\"_ _16\"> </span>de <span class=\"_ _19\"> </span>Algemene <span class=\"_ _16\"> </span>Vergaderi<span class=\"_ _4\"></span>ng. <span class=\"_ _16\"> </span>De <span class=\"_ _19\"> </span>inschrijvingsrechten <span class=\"_ _16\"> </span>worden <span class=\"_ _19\"> </span>kosteloo<span class=\"_ _4\"></span>s </div><div class=\"t m0 x2 h3 y94c ff2 fs1 fc1 sc1 ls1 ws0\">aangeboden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenprijs <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoersen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het </div><div class=\"t m0 x2 h3 y94d ff2 fs1 fc1 sc1 ls1 ws0\">aandeel op d<span class=\"_ _4\"></span>e beurs gedur<span class=\"_ _4\"></span>ende de 30 dag<span class=\"_ _4\"></span>en voorafgaan<span class=\"_ _4\"></span>d aan het aanbod van <span class=\"_ _4\"></span>een insch<span class=\"_ _4\"></span>rijvingsrecht of <span class=\"_ _4\"></span>(ii) </div><div class=\"t m0 x2 h3 y94e ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>laa<span class=\"_ _4\"></span>tste <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>ursdag <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>aanbod <span class=\"_ _5\"></span>voorafgaat. <span class=\"_ _4\"></span>Insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kader </div><div class=\"t m0 x2 h3 y94f ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>plan <span class=\"_ _e\"></span>hebben <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>graduele <span class=\"_ _a\"></span>verwerving <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>drie <span class=\"_ _a\"></span>jaar <span class=\"_ _e\"> </span>(50% <span class=\"_ _e\"> </span>na <span class=\"_ _a\"></span>2 <span class=\"_ _8\"> </span>jaar <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>50% <span class=\"_ _e\"></span>na <span class=\"_ _a\"></span>3 <span class=\"_ _e\"> </span>jaar) <span class=\"_ _e\"> </span>zonder </div><div class=\"t m0 x2 h3 y950 ff2 fs1 fc1 sc1 ls1 ws0\">prestatievoor<span class=\"_ _4\"></span>waarden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _9\"></span>waaronder <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>houd<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>recht <span class=\"_ _3\"></span>heeft<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y951 ff2 fs1 fc1 sc1 ls1 ws0\">een inschrij<span class=\"_ _4\"></span>vingsrecht ui<span class=\"_ _4\"></span>t te oefenen, wo<span class=\"_ _4\"></span>rden vas<span class=\"_ _4\"></span>tgesteld doo<span class=\"_ _4\"></span>r het Remunera<span class=\"_ _4\"></span>tiecomit\u00e9. </div><div class=\"t m0 x2 h3 y952 ffa fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span><span class=\"ff2\"> </span></div></div><div class=\"c w2 h0 gs65\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 202<span class=\"_ _4\"></span>0 </div><div class=\"t m0 x2 h3 y2a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y2a5 ff2 fs1 fc1 sc1 ls1 ws0\">Op 23 <span class=\"_ _2\"></span>decembe<span class=\"_ _4\"></span>r 2020 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion <span class=\"_ _2\"></span><span class=\"ls12\">de</span> uitgifte van het <span class=\"_ _2\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2a6 ff2 fs1 fc1 sc1 ls1 ws0\">2020, <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>zoals <span class=\"_ _9\"></span>goedg<span class=\"_ _4\"></span>ekeurd <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Algemene<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Aandeelhoud<span class=\"_ _4\"></span>ersvergadering<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>plaatsvond <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>mei </div><div class=\"t m0 x2 h3 y2a7 ff2 fs1 fc1 sc1 ls1 ws0\">2019. <span class=\"_ _5\"></span>Onder <span class=\"_ _5\"></span>dit <span class=\"_ _4\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2020, <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>looptijd <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>tien <span class=\"_ _5\"></span>jaar <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>taliteit <span class=\"_ _5\"></span>vervalt </div><div class=\"t m0 x2 h3 y2a9 ff2 fs1 fc1 sc1 ls1 ws0\">in  2030, <span class=\"_ _b\"> </span>kunnen  maximaal  150.000  inschrijving<span class=\"_ _4\"></span>srechten  worden <span class=\"_ _b\"> </span>uitgegeven  en  toegekend  aan <span class=\"_ _b\"> </span>Niet-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y2aa ff2 fs1 fc1 sc1 ls1 ws0\">Uitvoerend<span class=\"_ _4\"></span>e Bestuu<span class=\"_ _4\"></span>rders <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion.<span class=\"_ _4\"></span> Elk <span class=\"_ _4\"></span>inschrijving<span class=\"_ _4\"></span>srech<span class=\"_ _4\"></span>t geeft <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>houde<span class=\"_ _4\"></span>r he<span class=\"_ _4\"></span>t rech<span class=\"_ _4\"></span>t om <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>tekenen op<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2ab ff2 fs1 fc1 sc1 ls1 ws0\">\u00e9\u00e9n Oxurion-aand<span class=\"_ _4\"></span>eel. </div><div class=\"t m0 x2 h3 y3d9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y3da ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>uitoefenp<span class=\"_ _4\"></span>rijs <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>i) <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>slotkoersen van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aandeel <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 y3db ff2 fs1 fc1 sc1 ls1 ws0\">beurs <span class=\"_ _4\"></span>gedurende<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>dagen <span class=\"_ _4\"></span>voorafg<span class=\"_ _4\"></span>aand aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>aanbo<span class=\"_ _4\"></span>d van<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>en in<span class=\"_ _4\"></span>schrijvings<span class=\"_ _4\"></span>recht o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>slotkoe<span class=\"_ _4\"></span>rs o<span class=\"_ _4\"></span>p </div><div class=\"t m0 x2 h3 y2b1 ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _9\"></span>laatste <span class=\"_ _9\"></span>beursdag <span class=\"_ _2\"></span>die <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>aanbod <span class=\"_ _9\"></span>voorafgaat. <span class=\"_ _3\"></span>Ins<span class=\"_ _4\"></span>chrijvin<span class=\"_ _4\"></span>gsrechten <span class=\"_ _9\"></span>toegekend <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>dit <span class=\"_ _3\"></span>plan<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y2b3 ff2 fs1 fc1 sc1 ls1 ws0\">hebben een con<span class=\"_ _4\"></span>tractuele lo<span class=\"_ _4\"></span>optijd van ti<span class=\"_ _4\"></span>en jaar en word<span class=\"_ _4\"></span>en onmiddellijk <span class=\"_ _4\"></span>verworv<span class=\"_ _4\"></span>en.  </div><div class=\"t m0 x2 h3 y2b4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y40e ff1 fs1 fc1 sc3 ls1 ws0\">Inschrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _4\"></span>2021 </div><div class=\"t m0 x2 h3 y3bf ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y3c0 ff2 fs1 fc1 sc1 ls1 ws0\">Op 14 <span class=\"_ _2\"></span>april 2021 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion besloten om het <span class=\"_ _2\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenpl<span class=\"_ _4\"></span>an 2021<span class=\"_ _2\"></span>-<span class=\"ls6\">1 </span></div><div class=\"t m0 x2 h3 y3c1 ff2 fs1 fc1 sc1 ls1 ws0\">uit <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>geven. <span class=\"_ _a\"></span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"></span>Insch<span class=\"_ _4\"></span>rijvingsrecht<span class=\"_ _4\"></span>enplan <span class=\"_ _e\"></span>2021-1, <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>looptijd <span class=\"_ _a\"></span>heeft <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>zijn </div><div class=\"t m0 x2 h3 y3c2 ff2 fs1 fc1 sc1 ls1 ws0\">totaliteit <span class=\"_ _f\"> </span>vervalt <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>2031, <span class=\"_ _f\"> </span>kunnen <span class=\"_ _f\"> </span>maximaal <span class=\"_ _f\"> </span>1.085.000 <span class=\"_ _17\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>uitgege<span class=\"_ _4\"></span>ven <span class=\"_ _f\"> </span>en </div><div class=\"t m0 x2 h3 y3c3 ff2 fs1 fc1 sc1 ls1 ws0\">toegekend aan werknemers en consultants van <span class=\"_ _2\"></span>de Groep. <span class=\"_ _2\"></span>Elk inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>geeft de houder <span class=\"_ _2\"></span>het recht </div><div class=\"t m0 x2 h3 y33f ff2 fs1 fc1 sc1 ls1 ws0\">in te schrijv<span class=\"_ _4\"></span>en op \u00e9\u00e9n Oxu<span class=\"_ _4\"></span>rion-aandeel.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y340 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y3c4 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _16\"> </span>22 <span class=\"_ _16\"> </span>sep<span class=\"_ _4\"></span>tember <span class=\"_ _16\"> </span>20<span class=\"_ _4\"></span>21 <span class=\"_ _16\"> </span>heeft <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>het </div><div class=\"t m0 x2 h3 y3c5 ff2 fs1 fc1 sc1 ls1 ws0\">Inschrijvings<span class=\"_ _4\"></span>rechtenplan <span class=\"_ _4\"></span>2021-2. <span class=\"_ _4\"></span>Onder <span class=\"_ _4\"></span>dit Insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echtenplan <span class=\"_ _4\"></span>2021-2, da<span class=\"_ _4\"></span>t een<span class=\"_ _4\"></span> lo<span class=\"_ _4\"></span>optijd heef<span class=\"_ _4\"></span>t van <span class=\"_ _4\"></span>tien </div><div class=\"t m0 x2 h3 y3e5 ff2 fs1 fc1 sc1 ls1 ws0\">jaar en in zijn totaliteit vervalt in 2031, kunn<span class=\"_ _4\"></span>en maximaal 550.000 insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten worden uitgegev<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y3e6 ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _3\"></span>toegekend <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>werknemers <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echt <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houde<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>het </div><div class=\"t m0 x2 h3 y3e7 ff2 fs1 fc1 sc1 ls1 ws0\">recht in te sch<span class=\"_ _4\"></span>rijven op \u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. </div><div class=\"t m0 x2 h3 y68f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y637 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _16\"> </span>30 <span class=\"_ _19\"> </span>december<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>2021 <span class=\"_ _19\"> </span>heeft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _19\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _19\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>het </div><div class=\"t m0 x2 h3 y638 ff2 fs1 fc1 sc1 ls1 ws0\">Inschrijvings<span class=\"_ _4\"></span>rechten- </div><div class=\"t m0 x2 h3 y639 ff2 fs1 fc1 sc1 ls1 ws0\">plan <span class=\"_ _e\"> </span>2021-3. <span class=\"_ _e\"> </span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>Inschrijving<span class=\"_ _4\"></span>srechtenplan <span class=\"_ _a\"></span>2021-3, <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>looptijd <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"></span>zijn<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y63a ff2 fs1 fc1 sc1 ls1 ws0\">totaliteit <span class=\"_ _4\"></span>vervalt in <span class=\"_ _4\"></span>2031, ku<span class=\"_ _4\"></span>nnen maxima<span class=\"_ _4\"></span>al 862.00<span class=\"_ _4\"></span>0 inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>worden uit<span class=\"_ _4\"></span>gegeven en <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y63b ff2 fs1 fc1 sc1 ls1 ws0\">aan <span class=\"_ _8\"> </span>werknemers <span class=\"_ _e\"> </span>en  cons<span class=\"_ _4\"></span>ultants <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>Gr<span class=\"_ _2\"></span>oep. <span class=\"_ _e\"> </span>Elk  in<span class=\"_ _4\"></span>schrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>geeft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>houder <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>recht<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>te </div><div class=\"t m0 x2 h3 y63c ff2 fs1 fc1 sc1 ls1 ws0\">schrijven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion-aandeel. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>tezamen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>Inschrijvingsr<span class=\"_ _4\"></span>echten </div><div class=\"t m0 x2 h3 y63d ff2 fs1 fc1 sc1 ls1 ws0\">2021 genoe<span class=\"_ _4\"></span>md. </div><div class=\"t m0 x2 h3 y63e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y63f ff2 fs1 fc1 sc1 ls1 ws0\">Inschrijvings<span class=\"_ _4\"></span>rechten <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>toegek<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de In<span class=\"_ _4\"></span>schrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>doo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Raad </div><div class=\"t m0 x2 h3 y953 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _6\"> </span>Bestuur <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Re<span class=\"_ _2\"></span>munera<span class=\"_ _4\"></span>tiecomit\u00e9. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>inschrijv<span class=\"_ _4\"></span>ingsrechten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>kostel<span class=\"_ _4\"></span>oos <span class=\"_ _6\"> </span>aangeboden. <span class=\"_ _6\"> </span>De </div><div class=\"t m0 x2 h3 y954 ff2 fs1 fc1 sc1 ls1 ws0\">uitoefenprijs <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>laagste <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>(i) de <span class=\"_ _5\"></span>volumegewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>koers <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y955 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>beurs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gedurende <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>kalenderdagen <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het </div><div class=\"t m0 x2 h3 y956 ff2 fs1 fc1 sc1 ls1 ws0\">aanbod of (ii) de slotkoers<span class=\"_ _4\"></span> van de aandelen van de Vennoo<span class=\"_ _4\"></span>tschap op de laatste beursdag<span class=\"_ _4\"></span> voorafgaand aan </div><div class=\"t m0 x2 h3 y8cd ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aanbod. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>onder <span class=\"_ _a\"></span>deze <span class=\"_ _3\"></span>plannen <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>jaar </div><div class=\"t m0 x2 h3 y957 ff2 fs1 fc1 sc1 ls1 ws0\">verworden <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>helft <span class=\"_ _e\"> </span>wordt <span class=\"_ _a\"></span>driemaandelijks <span class=\"_ _a\"></span>verworven <span class=\"_ _e\"></span>over <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _a\"></span>twee <span class=\"_ _e\"></span>jaar. <span class=\"_ _a\"></span>Voor <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y8cf ff2 fs1 fc1 sc1 ls1 ws0\">inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>april <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2021-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y8d0 ff2 fs1 fc1 sc1 ls1 ws0\">1, <span class=\"_ _2\"></span>is de verwervingstermij<span class=\"_ _4\"></span>n uitzonderlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ingegaan op 28 december 2020. De voorwaarden waaronder een </div><div class=\"t m0 x2 h3 y8d1 ff2 fs1 fc1 sc1 ls1 ws0\">houder van <span class=\"_ _2\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten het <span class=\"_ _2\"></span>recht <span class=\"_ _2\"></span>heeft een <span class=\"_ _2\"></span>inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>oefenen<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>vastgesteld<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y8d2 ff2 fs1 fc1 sc1 ls1 ws0\">door het Remu<span class=\"_ _4\"></span>neratiecomi<span class=\"_ _4\"></span>t\u00e9. </div><div class=\"t m0 x2 h3 y958 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs67\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>toekenningsdatum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>inschrijvingsrecht<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>toegekend <span class=\"_ _a\"></span>in <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kader <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Insch<span class=\"_ _4\"></span>rijvingsre<span class=\"_ _4\"></span>chtenplannen werd <span class=\"_ _9\"></span>bepaald<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>hand <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>model van <span class=\"_ _9\"></span>Black <span class=\"_ _2\"></span>&amp; <span class=\"_ _9\"></span>Scholes,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">rekening houd<span class=\"_ _4\"></span>end met de <span class=\"_ _4\"></span>volgende aannam<span class=\"_ _4\"></span>es: </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs68\"><table class=\"s w1bb he6\" id=\"_e3794eb7-e9ed-4b03-b572-7ea68a9c2b8a\"><tr><td class=\"c xec yd9d w1bc he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x198 yd9e wcd h30\"><div class=\"t m0 xc9 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yd9f w1bd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda0 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x198 yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x199 yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x19a yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 18 </div></td><td class=\"c x19b yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x19c yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x125 yda0 wd0 h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jul 19 </div></td><td class=\"c x19d yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x19e yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x133 yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 20 </div></td><td class=\"c x19f yda0 wd1 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Aug 20 </div></td></tr><tr><td class=\"c xec yda1 w12c he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a0 yda1 w1be he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">toegekende<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">251.000 </div></td><td class=\"c x199 yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x19a yda2 wd0 h30\"><div class=\"t m0 xbe ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">33.500 </div></td><td class=\"c x19b yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">208.000 </div></td><td class=\"c x19c yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x125 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">44.300 </div></td><td class=\"c x19d yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">136.000 </div></td><td class=\"c x19e yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">125.000 </div></td><td class=\"c x133 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">43.500 </div></td><td class=\"c x19f yda2 wd1 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">10.000 </div></td></tr><tr><td class=\"c xec yda3 w1bf hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">warrants<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yda4 w1c0 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs op datum<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x19a yda5 wd0 h7e\"><div class=\"t m0 x63 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">7,07 </div></td><td class=\"c x19b yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x19c yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x125 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">4,65 </div></td><td class=\"c x19d yda5 wce h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x19e yda5 wcf h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x133 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,07 </div></td><td class=\"c x19f yda5 wd1 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,72 </div></td></tr><tr><td class=\"c xec yda6 w1c1 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van aanbod (in e<span class=\"_ _4\"></span>uro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda7 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td></td><td class=\"c x198 yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x19a yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">6,549 </div></td><td class=\"c x19b yda7 wce h30\"><div class=\"t m0 x3f ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,4 </div></td><td class=\"c x19c yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x125 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,822 </div></td><td class=\"c x19d yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x19e yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x133 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,847 </div></td><td class=\"c x19f yda7 wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,8 </div></td></tr><tr><td class=\"c xec yda8 w1c2 he8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x198 yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x199 yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19a yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19c yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x125 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19d yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19e yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x133 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19f yda9 wd1 h7f\"><div class=\"t m0 xd ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xec ydaa w1c3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">dividendrend<span class=\"_ _4\"></span>ement<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydab w1c4 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a1 ydab w1c5 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">volatilitei<span class=\"_ _4\"></span>t<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19c ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x125 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19d ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19e ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x133 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19f ydac wd1 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydad w1c6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de aandelen<span class=\"_ _4\"></span>koers<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydae wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td></td><td class=\"c x198 ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x199 ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x19a ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,46% </div></td><td class=\"c x19b ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x19c ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x125 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,67% </div></td><td class=\"c x19d ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x19e ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x133 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,54% </div></td><td class=\"c x19f ydae wd1 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td></tr><tr><td class=\"c xe7 ydaf wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td></td><td class=\"c x198 ydaf wce h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydaf wcf h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x19b ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x19c ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x125 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8,5 </div></td><td class=\"c x19d ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x19e ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x133 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td><td class=\"c x19f ydaf wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td></tr><tr><td class=\"c xe7 ydb0 wcc h30\"><div class=\"t m0 x4 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td></td><td class=\"c x198 ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td><td class=\"c x199 ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,29 </div></td><td class=\"c x19a ydb0 wd0 h30\"><div class=\"t m0 x63 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">3,33 </div></td><td class=\"c x19b ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,58 </div></td><td class=\"c x19c ydb0 wcf h30\"><div class=\"t m0 x3f ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x125 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">2,23 </div></td><td class=\"c x19d ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x19e ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,43 </div></td><td class=\"c x133 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,83 </div></td><td class=\"c x19f ydb0 wd1 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td></tr></table></div><div class=\"gs69\"><table class=\"s w1c7 he9\" id=\"_b958080d-7370-4038-959b-f773cf9b3022\"><tr><td class=\"c xe7 ydb1 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x112 ydb1 wd3 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td></tr><tr><td class=\"c xe7 ydb2 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x112 ydb2 wd3 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Mar 21 </div></td></tr><tr><td class=\"c xe7 ydb3 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x112 ydb3 wd3 h80\"><div class=\"t m0 x7d ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">75.000 </div></td></tr><tr><td class=\"c xe7 ydb4 wd2 h4d\"><div class=\"t m0 x4 ha y96d ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs  op  datum <span class=\"_ _d\"> </span>van  aanbod  (in </div><div class=\"t m0 x4 ha y408 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x112 ydb4 wd3 h4d\"><div class=\"t m0 x88 ha y96e ff2 fs3 fc1 sc1 ls1 ws0\">2,55 </div></td></tr><tr><td class=\"c xe7 ydb5 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x112 ydb5 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td></tr><tr><td class=\"c xe7 ydb6 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x112 ydb6 wd3 h80\"><div class=\"t m0 x9 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 ydb7 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte <span class=\"_ _4\"></span>volatil<span class=\"_ _4\"></span>iteit <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>aandelenkoers<span class=\"_ _2\"></span> </div></td><td class=\"c x112 ydb7 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydb8 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x112 ydb8 wd3 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,65% </div></td></tr><tr><td class=\"c xe7 ydb9 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x112 ydb9 wd3 h80\"><div class=\"t m0 x66 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 ydba wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x112 ydba wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,23 </div></td></tr></table></div><div class=\"gs6a\"><table class=\"s w1c8 hea\" id=\"_61bdc918-5bad-46fc-8889-8e7015622b88\"><tr><td class=\"c xe7 ydbb wa5 h81\"><div class=\"t m0 x4 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplannen 2021 </div></td><td></td><td></td><td></td><td class=\"c x143 ydbb wd4 h81\"><div class=\"t m0 x36 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td></tr><tr><td class=\"c xe7 ydbc wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x143 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Apr 21 </div></td><td class=\"c x19b ydbc wd5 h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 21 </div></td><td class=\"c xfd ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a2 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a3 ydbc wd5 h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Dec 21 </div></td><td class=\"c x1a4 ydbc w9b h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 22 </div></td></tr><tr><td class=\"c xe7 ydbd wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x143 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">888.500 </div></td><td class=\"c x19b ydbd wd5 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">7.500 </div></td><td class=\"c xfd ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">550.000 </div></td><td class=\"c x1a2 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">165.000 </div></td><td class=\"c x1a3 ydbd wd5 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">804.000 </div></td><td class=\"c x1a4 ydbd w9b h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ydbe wa5 h4d\"><div class=\"t m0 x4 ha y93b ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>datum <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>aanbod <span class=\"_ _b\"> </span>(in </div><div class=\"t m0 x4 ha y976 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x143 ydbe wab h4d\"><div class=\"t m0 xf ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbe wd5 h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,505 </div></td><td class=\"c xfd ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a2 ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a3 ydbe wd5 h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbe w9b h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">0,45 </div></td></tr><tr><td class=\"c xe7 ydbf wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x143 ydbf wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c xfd ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a2 ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a3 ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbf w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td></tr><tr><td class=\"c xe7 ydc0 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x143 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c xfd ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a2 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a3 ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a4 ydc0 w9b h80\"><div class=\"t m0 x68 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydc1 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte volatil<span class=\"_ _4\"></span>iteit van de aandelenkoers </div></td><td class=\"c x143 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a3 ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc1 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">65%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydc2 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x143 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,63% </div></td><td class=\"c x19b ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td><td class=\"c xfd ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a2 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a3 ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,64% </div></td><td class=\"c x1a4 ydc2 w9b h80\"><div class=\"t m0 x4b ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,<span class=\"ls7\">08</span>% </div></td></tr><tr><td class=\"c xe7 ydc3 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x143 ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc3 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x1a3 ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc3 w9b h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td></tr><tr><td class=\"c xe7 ydc4 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x143 ydc4 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x19b ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,27 </div></td><td class=\"c xfd ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,01 </div></td><td class=\"c x1a2 ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,00 </div></td><td class=\"c x1a3 ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,91 </div></td><td class=\"c x1a4 ydc4 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,32 </div></td></tr></table></div><div class=\"c w2 h0 gs6c\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De aannam<span class=\"_ _4\"></span>es die <span class=\"_ _4\"></span>gebruik<span class=\"_ _4\"></span>t zijn <span class=\"_ _4\"></span>bij he<span class=\"_ _4\"></span>t bepalen <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00ebl<span class=\"_ _4\"></span>e waarde<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e toeg<span class=\"_ _4\"></span>ekende <span class=\"_ _4\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">zijn gebaseerd op<span class=\"_ _4\"></span> de volgen<span class=\"_ _4\"></span>de gegevens<span class=\"_ _4\"></span>:  </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y650 ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _3\"></span>huid<span class=\"_ _4\"></span>ige <span class=\"_ _9\"></span>aandelenkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aanbod<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beurs <span class=\"_ _9\"></span>van </span></span></div><div class=\"t m0 x12 h3 y716 ff2 fs1 fc1 sc1 ls1 ws0\">Euronext Bruss<span class=\"_ _4\"></span>el. </div><div class=\"t m0 x11 h3 y77a ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandelen<span class=\"_ _4\"></span>koers, <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>historische <span class=\"_ _9\"></span>koersvolatil<span class=\"_ _4\"></span>iteit <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t </span></span></div><div class=\"t m0 x12 h3 y653 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion-aande<span class=\"_ _4\"></span>el. </div><div class=\"t m0 x11 h3 y97d ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De verwachte loo<span class=\"_ _4\"></span>ptijd, berekend a<span class=\"_ _4\"></span>ls de geschatte looptij<span class=\"_ _4\"></span>d tot uitoefening, <span class=\"_ _4\"></span>waarbij rekening<span class=\"_ _4\"></span> wordt </span></span></div><div class=\"t m0 x12 h3 y77d ff2 fs1 fc1 sc1 ls1 ws0\">gehouden me<span class=\"_ _4\"></span>t de specifiek<span class=\"_ _4\"></span>e kenmerk<span class=\"_ _4\"></span>en van de plann<span class=\"_ _4\"></span>en. </div><div class=\"t m0 x11 h3 y77e ffb fs1 fc1 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De risicovrije rente<span class=\"_ _4\"></span>voet, gebaseerd op de rente<span class=\"_ _4\"></span>voeten van de Belgische overh<span class=\"_ _4\"></span>eidsobligaties op de </span></span></div><div class=\"t m0 x12 h3 y77f ff2 fs1 fc1 sc1 ls1 ws0\">toekennings<span class=\"_ _4\"></span>datum <span class=\"_ _19\"> </span>met <span class=\"_ _16\"> </span>een <span class=\"_ _19\"> </span>looptijd <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gelijk <span class=\"_ _16\"> </span>is <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _19\"> </span>levensduur <span class=\"_ _16\"> </span>van <span class=\"_ _1f\"> </span>de </div><div class=\"t m0 x12 h3 y780 ff2 fs1 fc1 sc1 ls1 ws0\">inschrijving<span class=\"_ _4\"></span>srechten. </div><div class=\"t m0 x2 h3 y781 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y782 ff2 fs1 fc1 sc1 ls1 ws0\">Bewegingen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _b\"> </span>uitstaande <span class=\"_ _6\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>hun <span class=\"_ _b\"> </span>betreffende <span class=\"_ _b\"> </span>gewogen <span class=\"_ _6\"> </span>gemidd<span class=\"_ _4\"></span>elde </div><div class=\"t m0 x2 h3 y783 ff2 fs1 fc1 sc1 ls1 ws0\">uitoefenprijs <span class=\"_ _4\"></span>waren als volg<span class=\"_ _4\"></span>t: </div><div class=\"t m0 x2 h3 y784 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs6d\"><table class=\"s w1c9 heb\" id=\"_4e81e590-a04a-4aed-8a79-f317338ac4d0\"><tr><td></td><td></td><td class=\"c x1a5 ydc5 wd8 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x1a2 ydc5 wd9 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1a6 ydc6 w1ca hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x144 yd3d wdb h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td><td class=\"c x1a7 ydc6 w1cb hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a8 yd3d wdc h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td></tr><tr><td></td><td class=\"c x1a9 ydc7 w1cc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x1aa ydc7 w1cd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1ab ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x11d ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd3e wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 jan. </div></td><td class=\"c x1a5 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x144 yd3e wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c x1a8 yd3e wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.131.250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3f wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Toegekend, aanvaard </div></td><td class=\"c x1a5 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd3f wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td><td class=\"c x1a8 yd3f wdc h4a\"><div class=\"t m0 x89 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 yd40 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verbeurd </div></td><td class=\"c x1a5 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,98 </div></td><td class=\"c x144 yd40 wdb h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-516.095 </div></td><td class=\"c x1a2 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,46 </div></td><td class=\"c x1a8 yd40 wdc h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-172.970 </div></td></tr><tr><td class=\"c xe7 yd41 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Uitgeoefend </div></td><td class=\"c x1a5 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd41 wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x1a8 yd41 wdc h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd42 wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 dec.  </div></td><td class=\"c x1a5 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,56 </div></td><td class=\"c x144 yd42 wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.443.185<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x1a8 yd42 wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs6c\"><div class=\"t m0 x2 h3 y984 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y985 ff2 fs1 fc1 sc1 ls1 ws0\">Uitstaande <span class=\"_ _3\"></span>verwor<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>tenplannen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>31 <span class=\"_ _a\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>202<span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>vroegste<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y986 ff2 fs1 fc1 sc1 ls1 ws0\">uitoefenda<span class=\"_ _4\"></span>ta, vervaldata en<span class=\"_ _4\"></span> uitoefenprij<span class=\"_ _4\"></span>zen: </div><div class=\"t m0 x2 h3 y987 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs6e\"><table class=\"s w1c9 hec\" id=\"_4c8a9774-5cc1-450b-a980-1ac7bb5a12b7\"><tr><td></td><td class=\"c xfd ydc9 waf h68\"><div class=\"t m0 x97 ha y988 ff2 fs3 fc1 sc1 ls1 ws0\">Vervaldatum </div></td><td class=\"c x1ac ydca w1cf hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs (in<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ad ydca w1d0 hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Aantallen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydc9 wdd h68\"><div class=\"t m0 x4 ha y42c ff2 fs3 fc1 sc1 ls1 ws0\">Vroegste ui<span class=\"_ _4\"></span>toefendatum </div></td><td></td><td class=\"c x1ae ydcb w1d1 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">euro)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1af ydcb w1d2 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">(duizenden<span class=\"_ _4\"></span>)<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydcc wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcc waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcc wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">4,06 </div></td><td class=\"c x1b0 ydcc wdf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">542<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydcd wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcd waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2030<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcd wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td><td class=\"c x1b0 ydcd wdf h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydce wdd h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydce waf h4a\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2031<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydce wde h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2,17 </div></td><td class=\"c x1b0 ydce wdf h4a\"><div class=\"t m0 xf ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.630 </div></td></tr><tr><td class=\"c xe7 ydcf we0 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal gewogen gemiddelde<span class=\"_ _4\"></span> </div></td><td></td><td class=\"c xf3 ydcf wde h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x1b0 ydcf wdf h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.232<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs6c\"><div class=\"t m0 x2 h3 y98b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y98c ff1 fs1 fc5 sc1 ls1 ws0\">5.7.9 Pensio<span class=\"_ _4\"></span>enverplichti<span class=\"_ _4\"></span>ngen </div><div class=\"t m0 x2 h3 y98d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y308 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _2b\"> </span>biedt <span class=\"_ _30\"> </span>zijn <span class=\"_ _30\"> </span>per<span class=\"_ _4\"></span>soneel <span class=\"_ _30\"> </span>pensioen<span class=\"_ _4\"></span>voordelen<span class=\"_ _4\"></span> <span class=\"_ _30\"> </span>aan <span class=\"_ _30\"> </span>die <span class=\"_ _30\"> </span>g<span class=\"_ _4\"></span>efinancierd<span class=\"_ _4\"></span> <span class=\"_ _30\"> </span>worden <span class=\"_ _30\"> </span>via <span class=\"_ _2b\"> </span>een </div><div class=\"t m0 x2 h3 y98e ff2 fs1 fc1 sc1 ls1 ws0\">groepsverz<span class=\"_ _4\"></span>ekeringsplan<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>dat <span class=\"_ _7\"> </span>beheerd <span class=\"_ _6\"> </span>wordt <span class=\"_ _f\"> </span>door <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>verzekeringsfon<span class=\"_ _4\"></span>ds. <span class=\"_ _7\"> </span>Tot <span class=\"_ _7\"> </span>30 <span class=\"_ _f\"> </span>juni <span class=\"_ _7\"> </span>2009 <span class=\"_ _7\"> </span>was <span class=\"_ _7\"> </span>de </div><div class=\"t m0 x2 h3 y69a ff2 fs1 fc1 sc1 ls1 ws0\">groepsverz<span class=\"_ _4\"></span>ekering gebaseer<span class=\"_ _4\"></span>d op ee<span class=\"_ _2\"></span>n toegezegd pensioe<span class=\"_ _4\"></span>nsysteem (defined benefi<span class=\"_ _4\"></span>t), waarbij de werkgever </div><div class=\"t m0 x2 h3 y98f ff2 fs1 fc1 sc1 ls1 ws0\">verplicht was <span class=\"_ _2\"></span>tot het <span class=\"_ _2\"></span>betalen aan <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>werknemer<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>specifieke uitkering voor het <span class=\"_ _2\"></span>leven <span class=\"_ _2\"></span>vanaf zijn <span class=\"_ _2\"></span>of </div><div class=\"t m0 x2 h3 y990 ff2 fs1 fc1 sc1 ls1 ws0\">haar <span class=\"_ _4\"></span>pensioen. <span class=\"_ _5\"></span>Het bedr<span class=\"_ _4\"></span>ag <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>uitkering <span class=\"_ _4\"></span>was<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tevoren <span class=\"_ _4\"></span>bekend <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>was mees<span class=\"_ _4\"></span>tal <span class=\"_ _4\"></span>gebaseerd <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> fac<span class=\"_ _4\"></span>toren<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y991 ff2 fs1 fc1 sc1 ls1 ws0\">zoals <span class=\"_ _1c\"> </span>leeftijd, <span class=\"_ _21\"> </span>inkomen <span class=\"_ _1c\"> </span>en <span class=\"_ _21\"> </span>aantal <span class=\"_ _1c\"> </span>dienstjaren. <span class=\"_ _1c\"> </span>Toegezegde <span class=\"_ _1c\"> </span>pensioenregeli<span class=\"_ _4\"></span>ngen <span class=\"_ _1c\"> </span>hebben <span class=\"_ _21\"> </span>geen </div><div class=\"t m0 x2 h3 y992 ff2 fs1 fc1 sc1 ls1 ws0\">bijdragebeper<span class=\"_ _4\"></span>kingen maa<span class=\"_ _4\"></span>r zijn wel bepe<span class=\"_ _4\"></span>rkt wat de maxi<span class=\"_ _4\"></span>male jaarlij<span class=\"_ _4\"></span>kse pensio<span class=\"_ _4\"></span>enuitkering bet<span class=\"_ _4\"></span>reft. </div><div class=\"t m0 x2 h3 yae ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yaf ff2 fs1 fc1 sc1 ls1 ws0\">Sinds <span class=\"_ _4\"></span>1 juli <span class=\"_ _4\"></span>2009 is <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>toegezeg<span class=\"_ _4\"></span>de pensio<span class=\"_ _4\"></span>enregeling <span class=\"_ _4\"></span>gewij<span class=\"_ _4\"></span>zigd in <span class=\"_ _4\"></span>een p<span class=\"_ _4\"></span>ensioenregeling<span class=\"_ _4\"></span> die <span class=\"_ _4\"></span>gestruc<span class=\"_ _4\"></span>tureerd is<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y993 ff2 fs1 fc1 sc1 ls1 ws0\">als <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>oegezegde<span class=\"_ _4\"></span>  bijd<span class=\"_ _4\"></span>rageregeling<span class=\"_ _4\"></span>  maa<span class=\"_ _4\"></span>r  di<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>volgens <span class=\"_ _8\"> </span>de  IF<span class=\"_ _4\"></span>RS-regels <span class=\"_ _8\"> </span>boekhoudkundig<span class=\"_ _4\"></span>  als <span class=\"_ _8\"> </span>toegezegde<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y62a ff2 fs1 fc1 sc1 ls1 ws0\">pensioenreg<span class=\"_ _4\"></span>eling  moet  worden  behandeld  gezien  het <span class=\"_ _b\"> </span>feit  dat  de <span class=\"_ _b\"> </span>Vennoo<span class=\"_ _4\"></span>tschap  de <span class=\"_ _31\"> </span>deelnemers  een </div><div class=\"t m0 x2 h3 y62b ff2 fs1 fc1 sc1 ls1 ws0\">minimumrend<span class=\"_ _4\"></span>ement ga<span class=\"_ _4\"></span>randeert. </div><div class=\"t m0 x2 h3 y62c ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs70\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De in de balans<span class=\"_ _4\"></span> opgenomen<span class=\"_ _4\"></span> bedragen kun<span class=\"_ _4\"></span>nen als volg<span class=\"_ _4\"></span>t worden ui<span class=\"_ _4\"></span>tgesplitst: </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs71\"><table class=\"s w1d3 hee\" id=\"_44022152-e0eb-417d-a72e-234deeae9b03\"><tr><td></td><td class=\"c x1b1 ydd0 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd0 w8a h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydd1 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Brutoverplichtin<span class=\"_ _4\"></span>g uit hoofde van toegeze<span class=\"_ _4\"></span>gde pensioenrechten  </div></td><td class=\"c x1b1 ydd1 w5 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">4.716 </div></td><td class=\"c x1b2 ydd1 w8a h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">4.707 </div></td></tr><tr><td class=\"c xe7 ydd2 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde van fon<span class=\"_ _4\"></span>dsbeleggingen </div></td><td class=\"c x1b1 ydd2 w5 h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-4.704 </div></td><td class=\"c x1b2 ydd2 w8a h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-4.548 </div></td></tr><tr><td class=\"c xe7 ydd3 we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Nettoverplichting uit hoo<span class=\"_ _4\"></span>fde van toegezegde pensioenrech<span class=\"_ _4\"></span>ten </div></td><td class=\"c x1b1 ydd3 w5 h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd3 w8a h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">159<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs70\"><div class=\"t m0 x2 h3 y996 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y77c ff2 fs1 fc1 sc1 ls1 ws0\">De in de balans<span class=\"_ _4\"></span> opgenomen<span class=\"_ _4\"></span> bedragen en d<span class=\"_ _4\"></span>e muta<span class=\"_ _4\"></span>ties uit hoo<span class=\"_ _4\"></span>fde van pensioen<span class=\"_ _4\"></span>verplichtin<span class=\"_ _4\"></span>gen zijn als volg<span class=\"_ _4\"></span>t:  </div><div class=\"t m0 x2 h3 y77d ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs72\"><table class=\"s w1d4 hef\" id=\"_9a51956c-b14f-4f48-a2fc-e23ce38fba3d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x14f ydd4 w1d5 hf0\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Contante<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b3 ydd4 w194 hf0\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ydd5 we1 h86\"><div class=\"t m0 x4 h9 y595 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b4 ydd6 w1d6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b5 ydd6 w1d6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b6 ydd5 w6 h86\"><div class=\"t m0 x75 h9 y595 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b7 ydd7 w1d7 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b8 ydd7 w1d8 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">fonds-<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b4 ydd8 w1d9 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">verplichting<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b9 ydd8 w1da hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">beleggingen<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ydd9 we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydd9 w5 h4a\"><div class=\"t m0 x64 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">5.015<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydd9 w49 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.421</span> </div></td><td class=\"c x1b6 ydd9 w6 h4a\"><div class=\"t m0 xa h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">594<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydda we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aan het dien<span class=\"_ _4\"></span>stjaar toegerekende pensioe<span class=\"_ _4\"></span>nkosten<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydda w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">185<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydda w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydda w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">185<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yddb we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten van verstreken diensttijd </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddb w5 h4b\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yddb w49 h4b\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yddb w6 h4b\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yddc we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Rentelasten/(opb<span class=\"_ _4\"></span>rengsten) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddc w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">53<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yddc w49 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b6 yddc w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">6 </div></td></tr><tr><td class=\"c xe7 yddd we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen i<span class=\"_ _4\"></span>n de winst- en verliesrekening </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yddd w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">238<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yddd w49 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b6 yddd w6 h4a\"><div class=\"t m0 xa h50 y52c ff12 fs3 fc1 sc1 ls7 ws0\">191<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydde w1db hf1\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble  winste<span class=\"_ _4\"></span>n/(verliezen)  op  DBO  als  gevolg  van  wijzig<span class=\"_ _4\"></span>ing  in  financi\u00eble<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yddf w1dc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">assumpties<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde0 w5 h87\"><div class=\"t m0 x68 ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">244</span> </div></td><td class=\"c x1b2 yde0 w49 h87\"><div class=\"t m0 xb ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde0 w6 h87\"><div class=\"t m0 x68 h9 y99c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">244</span> </div></td></tr><tr><td class=\"c xe7 yde1 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in rende<span class=\"_ _4\"></span>ment van fondsbeleggingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde1 w5 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yde1 w49 h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x1b6 yde1 w6 h28\"><div class=\"t m0 x25 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xec yde2 w1dd hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ba yde2 w1de hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">winsten/(verliezen)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bb yde2 w1df hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">op<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bc yde2 w1e0 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">DBO<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bd yde2 w1e1 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">als<span class=\"_ _3b\"> </span></div></td><td class=\"c x1be yde2 w1e2 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">gevolg<span class=\"_ _3b\"> </span></div></td><td class=\"c x1bf yde2 w1e3 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c0 yde2 w1e4 hf2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">demografische<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 yde3 w5 h47\"><div class=\"t m0 x68 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">284</span> </div></td><td class=\"c x1b2 yde3 w49 h47\"><div class=\"t m0 xb ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde3 w6 h47\"><div class=\"t m0 x68 h9 y50c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">284</span> </div></td></tr><tr><td class=\"c xec yde4 w1e5 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">aanpassingen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yde5 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevolg van e<span class=\"_ _4\"></span>rvaringsaanpassingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde5 w5 h28\"><div class=\"t m0 xa ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yde5 w49 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yde5 w6 h28\"><div class=\"t m0 xa h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yde6 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen o<span class=\"_ _4\"></span>nder niet-gerealiseerde resultaten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde6 w5 h4a\"><div class=\"t m0 x68 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">316</span> </div></td><td class=\"c x1b2 yde6 w49 h4a\"><div class=\"t m0 x25 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x1b6 yde6 w6 h4a\"><div class=\"t m0 x68 h50 y52c ff12 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">361</span> </div></td></tr><tr><td class=\"c xe7 yde7 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werkgeversbi<span class=\"_ _4\"></span>jdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde7 w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 yde7 w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">265</span> </div></td><td class=\"c x1b6 yde7 w6 h4a\"><div class=\"t m0 x68 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">265</span> </div></td></tr><tr><td class=\"c xe7 yde8 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werknemersbijdrag<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde8 w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yde8 w49 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">60</span> </div></td><td class=\"c x1b6 yde8 w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yde9 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Betalingen p<span class=\"_ _4\"></span>ensioenrechten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yde9 w5 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">202</span> </div></td><td class=\"c x1b2 yde9 w49 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 yde9 w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydea we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen o<span class=\"_ _4\"></span>p bijdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydea w5 h4b\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">34</span> </div></td><td class=\"c x1b2 ydea w49 h4b\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">34<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydea w6 h4b\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydeb we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering<span class=\"_ _4\"></span>spremies in verband met risicodekk<span class=\"_ _4\"></span>ingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydeb w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">54</span> </div></td><td class=\"c x1b2 ydeb w49 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">54<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydeb w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydec we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydec w5 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">4.707<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydec w49 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.548</span> </div></td><td class=\"c x1b6 ydec w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">159<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yded we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aan het dien<span class=\"_ _4\"></span>stjaar toegerekende pensioe<span class=\"_ _4\"></span>nkosten<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 yded w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">219<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 yded w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 yded w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">219<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydee we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Pensioenko<span class=\"_ _4\"></span>sten van verstreken diensttijd </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydee w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td><td class=\"c x1b2 ydee w49 h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydee w6 h4a\"><div class=\"t m0 x25 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">47</span> </div></td></tr><tr><td class=\"c xe7 ydef we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Rentelasten/(opb<span class=\"_ _4\"></span>rengsten) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydef w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">176<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydef w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">175</span> </div></td><td class=\"c x1b6 ydef w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 ydf0 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen i<span class=\"_ _4\"></span>n de winst- en verliesrekening </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf0 w5 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">348<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydf0 w49 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">175</span> </div></td><td class=\"c x1b6 ydf0 w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">173<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydf1 w1e6 hf3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble  winste<span class=\"_ _4\"></span>n/(verliezen)  op  DBO  als  gevolg<span class=\"_ _4\"></span>  van  wijziging  in  financi<span class=\"_ _4\"></span>\u00eble<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydf2 w1dc hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">assumpties<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf3 w5 h88\"><div class=\"t m0 x25 ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">50</span> </div></td><td class=\"c x1b2 ydf3 w49 h88\"><div class=\"t m0 xb ha y99c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf3 w6 h88\"><div class=\"t m0 x25 h9 y99c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">50</span> </div></td></tr><tr><td class=\"c xe7 ydf4 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in rende<span class=\"_ _4\"></span>ment van fondsbeleggingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf4 w5 h28\"><div class=\"t m0 xb ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydf4 w49 h28\"><div class=\"t m0 x9 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydf4 w6 h28\"><div class=\"t m0 x9 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydf5 w1e7 hf4\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevol<span class=\"_ _4\"></span>g van demografische<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf6 w5 h47\"><div class=\"t m0 xb ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydf6 w49 h47\"><div class=\"t m0 xb ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf6 w6 h47\"><div class=\"t m0 xb h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ydf7 w1e5 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">aanpassingen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydf8 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Actuari\u00eble winsten<span class=\"_ _4\"></span>/(verliezen) op DBO als gevol<span class=\"_ _4\"></span>g van ervaringsaanpassinge<span class=\"_ _4\"></span>n<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf8 w5 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">207</span> </div></td><td class=\"c x1b2 ydf8 w49 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b6 ydf8 w6 h4a\"><div class=\"t m0 x68 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">207</span> </div></td></tr><tr><td class=\"c xe7 ydf9 we1 h4a\"><div class=\"t m0 x4 h4c y81d ffa fs3 fc1 sc1 ls1 ws0\">Totaal bedrag opgenomen o<span class=\"_ _4\"></span>nder niet-gerealiseerde resultaten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydf9 w5 h4a\"><div class=\"t m0 x68 h4c y52c ffa fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">257</span> </div></td><td class=\"c x1b2 ydf9 w49 h4a\"><div class=\"t m0 x9 h4c y52c ffa fs3 fc1 sc1 ls7 ws0\">76<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydf9 w6 h4a\"><div class=\"t m0 x68 h50 y52c ff12 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">181</span> </div></td></tr><tr><td class=\"c xe7 ydfa we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werkgeversbi<span class=\"_ _4\"></span>jdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfa w5 h4b\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1b2 ydfa w49 h4b\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">139</span> </div></td><td class=\"c x1b6 ydfa w6 h4b\"><div class=\"t m0 x68 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">139</span> </div></td></tr><tr><td class=\"c xe7 ydfb we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Werknemersbijdrag<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfb w5 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">31<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydfb w49 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">31</span> </div></td><td class=\"c x1b6 ydfb w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfc we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Betalingen p<span class=\"_ _4\"></span>ensioenrechten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfc w5 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">69</span> </div></td><td class=\"c x1b2 ydfc w49 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfc w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfd we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen o<span class=\"_ _4\"></span>p bijdragen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfd w5 h4a\"><div class=\"t m0 x25 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">16</span> </div></td><td class=\"c x1b2 ydfd w49 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfd w6 h4a\"><div class=\"t m0 xb h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydfe we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verzekering<span class=\"_ _4\"></span>spremies in verband met risicodekk<span class=\"_ _4\"></span>ingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydfe w5 h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">28</span> </div></td><td class=\"c x1b2 ydfe w49 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x1b6 ydfe w6 h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydff we1 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1b1 ydff w5 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">4.716<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ydff w49 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">4.704</span> </div></td><td class=\"c x1b6 ydff w6 h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td></tr></table></div>De <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijkste <span class=\"_ _5\"></span>actuari\u00eble <span class=\"_ _5\"></span>veronderstelling<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>berekening <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>nettoverpli<span class=\"_ _4\"></span>chting <span class=\"_ _5\"></span>uit ho<span class=\"_ _4\"></span>ofde <span class=\"_ _5\"></span>van toegezegde<span class=\"_ _4\"></span> pensioenrech<span class=\"_ _4\"></span>ten zijn gehan<span class=\"_ _4\"></span>teerd, zijn als<span class=\"_ _4\"></span> volgt: <table class=\"s w1e8 hf5\" id=\"_3a903762-78fd-4abb-a481-1e544136aa3f\"><tr><td></td><td class=\"c x1b1 ye00 w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1b2 ye00 w8a h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye01 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Disconteringsvo<span class=\"_ _4\"></span>et </div></td><td class=\"c x1b1 ye01 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">3,30% </div></td><td class=\"c x1b2 ye01 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">3,80% </div></td></tr><tr><td class=\"c xe7 ye02 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Inflatiegraad korte termi<span class=\"_ _4\"></span>jn </div></td><td class=\"c x1b1 ye02 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td><td class=\"c x1b2 ye02 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9,30% </div></td></tr><tr><td class=\"c xe7 ye03 we1 h28\"><div class=\"t m0 x4 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Inflatiegraad lang<span class=\"_ _4\"></span>e termijn </div></td><td class=\"c x1b1 ye03 w5 h28\"><div class=\"t m0 x88 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2,10% </div></td><td class=\"c x1b2 ye03 w8a h28\"><div class=\"t m0 x88 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2,50% </div></td></tr><tr><td class=\"c xe7 ye04 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Salarisverhoging<span class=\"_ _4\"></span> bovenop de inflatie </div></td><td class=\"c x1b1 ye04 w5 h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td><td class=\"c x1b2 ye04 w8a h4a\"><div class=\"t m0 x88 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">2,00% </div></td></tr><tr><td class=\"c xe7 ye05 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverl<span class=\"_ _4\"></span>oop </div></td><td class=\"c x1b1 ye05 w5 h4a\"><div class=\"t m0 xd ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">10,0,% </div></td><td class=\"c x1b2 ye05 w8a h4a\"><div class=\"t m0 x7a ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">10,00% </div></td></tr><tr><td class=\"c xe7 ye06 we1 h86\"><div class=\"t m0 x4 ha y4f0 ff2 fs3 fc1 sc1 ls1 ws0\">Sterftetabelle<span class=\"_ _4\"></span>n </div></td><td class=\"c x1c1 ye07 w1e9 hf0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">MR/FR met<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c2 ye07 w1e9 hf0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">MR/FR met<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c3 ye08 w1ea hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">leeftijds-<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c4 ye08 w1ea hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">leeftijds-<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c5 ye09 w1eb hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">correctie van<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c6 ye09 w1eb hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">correctie van<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 yc13 w1ec hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">3 jaar<span class=\"_ _3b\"> </span></div></td><td class=\"c x1c8 yc13 w1ec hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">3 jaar<span class=\"_ _3b\"> </span></div></td></tr></table>Gevoeligheids<span class=\"_ _4\"></span>analyse <span class=\"_ _9\"></span>rekening <span class=\"_ _9\"></span>houdend <span class=\"_ _3\"></span>met <span class=\"_ _9\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>wijziging <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,25% <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>discont<span class=\"_ _4\"></span>eringsvoet <span class=\"_ _3\"></span>(positief <span class=\"_ _9\"></span>= toename <span class=\"_ _4\"></span>van de ne<span class=\"_ _4\"></span>ttoverplich<span class=\"_ _4\"></span>ting uit hoofd<span class=\"_ _4\"></span>e van to<span class=\"_ _4\"></span>egezegde p<span class=\"_ _4\"></span>ensioenregeling <span class=\"_ _4\"></span>/ negatief = afn<span class=\"_ _4\"></span>ame van<span class=\"_ _4\"></span> de nettoverplich<span class=\"_ _4\"></span>ting uit hoo<span class=\"_ _4\"></span>fde van toege<span class=\"_ _4\"></span>zegde pensioen<span class=\"_ _4\"></span>regeling): <table class=\"s w1ed hf6\" id=\"_46d92b25-36f9-47fb-a82b-b249bcd7880e\"><tr><td class=\"c xe7 ye0a we1 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1b1 ye0a w6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls4b ws0\">Tot<span class=\"ls1\">a<span class=\"ls2a\">al</span></span><span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ye0b w1ee hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verplichting uit hoofde van toegezegde pensioenregeling bij een st<span class=\"_ _2\"></span>ijging van de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 ye0c w6 h3e\"><div class=\"t m0 x25 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">46</span> </div></td></tr><tr><td class=\"c xec ye0d w1ef hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">discontering<span class=\"_ _4\"></span>svoet met 0,25%<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xec ye09 w1f0 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verplichting <span class=\"_ _2\"></span>uit <span class=\"_ _9\"></span>hoofde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>toegezegde <span class=\"_ _2\"></span>pensioenregeling <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>daling <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _3b\"> </span></div></td><td class=\"c x1b1 ye0e w6 h3e\"><div class=\"t m0 x9 ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">51<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc13 w1ef hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">discontering<span class=\"_ _4\"></span>svoet met 0,25%<span class=\"_ _3b\"> </span></div></td><td></td></tr></table>De verwach<span class=\"_ _4\"></span>te uit te ke<span class=\"_ _4\"></span>ren vergoeding<span class=\"_ _4\"></span>en zijn als <span class=\"_ _4\"></span>volgt: <table class=\"s w1f1 hf7\" id=\"_7bf6d524-8d39-445e-bfb3-0d0ab817a7bf\"><tr><td class=\"c xe7 ye0f we1 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td></tr><tr><td class=\"c xe7 ye10 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2024<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye10 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">33<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye11 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2025<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye11 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">82<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye12 we1 h4b\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2026<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye12 w6 h4b\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">170<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye13 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye13 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">246<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye14 we1 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls7 ws0\">2028<span class=\"ls1\"> </span></div></td><td class=\"c x1b1 ye14 w6 h4a\"><div class=\"t m0 xc ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.184 </div></td></tr></table>5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en <table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table>De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Het gemidd<span class=\"_ _4\"></span>eld aantal vol<span class=\"_ _4\"></span>tijds equivalen<span class=\"_ _4\"></span>te werkneme<span class=\"_ _4\"></span>rs (inclu<span class=\"_ _4\"></span>sief uitvoerend<span class=\"_ _4\"></span>e bestuurders) b<span class=\"_ _4\"></span>edroeg: <table class=\"s w155 hcc\" id=\"_ad3ac817-1022-456b-9f74-1980935a10b7\"><tr><td class=\"c xe7 yc69 w99 h28\"><div class=\"t m0 x4 h9 y35e ff5 fs3 fc1 sc1 ls1 ws0\">In aantallen </div></td><td class=\"c x12b yc69 w9a h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc69 w9b h28\"><div class=\"t m0 x3f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6a w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek en o<span class=\"_ _4\"></span>ntwikkeling  </div></td><td class=\"c x12b yc6a w9a h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">14<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6a w9b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc6b w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Algemeen en ad<span class=\"_ _4\"></span>ministratie </div></td><td class=\"c x12b yc6b w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x12c yc6b w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7 </div></td></tr><tr><td class=\"c xe7 yc6c w99 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributie </div></td><td class=\"c x12b yc6c w9a h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x12c yc6c w9b h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc6d w99 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal  </div></td><td class=\"c x12b yc6d w9a h4a\"><div class=\"t m0 x64 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x12c yc6d w9b h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">35<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "5.6.10 Belasti<span class=\"_ _4\"></span>ngen <table class=\"s w156 hce\" id=\"_db9716bb-a416-46aa-a10d-ac57102f7e3d\"><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc41 w9c h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc73 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen </div></td><td class=\"c x126 yc73 w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc73 w9c hb\"><div class=\"t m0 x84 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc74 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Uitgestelde be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yc74 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc74 w9c h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc44 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Belastingkosten in de resul<span class=\"_ _4\"></span>tatenrekening </div></td><td class=\"c x126 yc44 w5 h8\"><div class=\"t m0 x10 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc44 w9c h8\"><div class=\"t m0 x84 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc75 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Effectief belastingtari<span class=\"_ _4\"></span>ef </div></td><td class=\"c x126 yc75 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td><td class=\"c x127 yc75 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td></tr></table>5.7.12 <span class=\"ls1\">Uitgestelde be<span class=\"_ _2\"></span>lastinge<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> </span>Uitgestelde <span class=\"_ _4\"></span>belastingvo<span class=\"_ _4\"></span>rderingen <span class=\"_ _4\"></span>met be<span class=\"_ _4\"></span>trekking to<span class=\"_ _4\"></span>t ondersta<span class=\"_ _4\"></span>ande pos<span class=\"_ _4\"></span>ten zijn ni<span class=\"_ _4\"></span>et o<span class=\"_ _4\"></span>pgenomen om<span class=\"_ _4\"></span>dat he<span class=\"_ _4\"></span>t niet <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>dat er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekomst <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>winsten <span class=\"_ _2\"></span>beschikbaar zullen <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>waarmee <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep de <span class=\"_ _f\"> </span>overdraag<span class=\"_ _4\"></span>bare <span class=\"_ _7\"> </span>verliezen <span class=\"_ _7\"> </span>of <span class=\"_ _f\"> </span>aftrekbare <span class=\"_ _6\"> </span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _7\"> </span>verschillen <span class=\"_ _7\"> </span>kan <span class=\"_ _f\"> </span>compense<span class=\"_ _4\"></span>ren. <span class=\"_ _7\"> </span>De <span class=\"_ _f\"> </span>verliezen <span class=\"_ _7\"> </span>die beschikbaar<span class=\"_ _4\"></span> zijn<span class=\"_ _4\"></span> voo<span class=\"_ _4\"></span>r co<span class=\"_ _4\"></span>mpensatie<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> to<span class=\"_ _4\"></span>ekomstig<span class=\"_ _4\"></span>e b<span class=\"_ _4\"></span>elastbare <span class=\"_ _4\"></span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>hebben <span class=\"_ _5\"></span>voornamelijk <span class=\"_ _4\"></span>betrekkin<span class=\"_ _4\"></span>g op Belgi\u00eb.<span class=\"_ _4\"></span> <table class=\"s w1f5 hfa\" id=\"_8f67f1ff-6eb6-4d4f-a066-1aad0aadea87\"><tr><td class=\"c xe7 ye2b w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye2b we6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1cd ye2b we7 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ye2c w1f6 hf4\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Beschikbare verli<span class=\"_ _4\"></span>ezen voor compensatie met toeko<span class=\"_ _4\"></span>mstige<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 ye2d we6 h47\"><div class=\"t m0 x75 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">379.798 </div></td><td class=\"c x1cd ye2d we7 h47\"><div class=\"t m0 x75 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">361.140 </div></td></tr><tr><td class=\"c xec ye2e w1f7 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">belastbare inko<span class=\"_ _4\"></span>msten<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 ye2f w4 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aftrekbare tijdelijk<span class=\"_ _4\"></span>e verschillen </div></td><td class=\"c x126 ye2f we6 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">13.422 </div></td><td class=\"c x1cd ye2f we7 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">18.056 </div></td></tr><tr><td class=\"c xe7 ye30 w4 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastbare tijdelijk<span class=\"_ _4\"></span>e verschillen </div></td><td class=\"c x126 ye30 we6 h4a\"><div class=\"t m0 x6a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1cd ye30 we7 h4a\"><div class=\"t m0 x6a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ye09 w1f8 hfb\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal ongebruikte fiscale v<span class=\"_ _4\"></span>erliezen en andere niet-opgenomen<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 ye31 we6 h8d\"><div class=\"t m0 xd h9 y9ff ff5 fs3 fc1 sc1 ls7 ws0\">393.220<span class=\"ls1\"> </span></div></td><td class=\"c x1cd ye31 we7 h8d\"><div class=\"t m0 xd h9 y9ff ff5 fs3 fc1 sc1 ls7 ws0\">379.196<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc13 w1f9 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">aftrekbare tijdelijke verschil<span class=\"_ _4\"></span>len<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table>Er <span class=\"_ _16\"> </span>wordt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>uitgesteld<span class=\"_ _4\"></span>e <span class=\"_ _16\"> </span>belastingverplic<span class=\"_ _4\"></span>hting <span class=\"_ _16\"> </span>opgenomen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>niet-uitgekeerd<span class=\"_ _4\"></span>e <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span> dochterondern<span class=\"_ _4\"></span>emingen, <span class=\"_ _17\"> </span>aangezien <span class=\"_ _17\"> </span>verwacht <span class=\"_ _17\"> </span>wordt <span class=\"_ _17\"> </span>dat <span class=\"_ _16\"> </span>zij <span class=\"_ _16\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>nabije <span class=\"_ _17\"> </span>toekoms<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>geen <span class=\"_ _17\"> </span>belasting verschuldigd <span class=\"_ _4\"></span>zijn.<span class=\"ff5\"> <span class=\"_ _1e\"> </span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "5.6.10 Belasti<span class=\"_ _4\"></span>ngen <table class=\"s w156 hce\" id=\"_db9716bb-a416-46aa-a10d-ac57102f7e3d\"><tr><td class=\"c xe7 yc41 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yc41 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc41 w9c h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc73 w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingen </div></td><td class=\"c x126 yc73 w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc73 w9c hb\"><div class=\"t m0 x84 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc74 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Uitgestelde be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yc74 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yc74 w9c h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc44 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Belastingkosten in de resul<span class=\"_ _4\"></span>tatenrekening </div></td><td class=\"c x126 yc44 w5 h8\"><div class=\"t m0 x10 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc44 w9c h8\"><div class=\"t m0 x84 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc75 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Effectief belastingtari<span class=\"_ _4\"></span>ef </div></td><td class=\"c x126 yc75 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td><td class=\"c x127 yc75 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0,0% </div></td></tr></table>De <span class=\"_ _7\"> </span>belastinglas<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>zoals <span class=\"_ _7\"> </span>hierboven <span class=\"_ _6\"> </span>weergegeven <span class=\"_ _6\"> </span>is <span class=\"_ _7\"> </span>berekend <span class=\"_ _6\"> </span>in <span class=\"_ _7\"> </span>overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _6\"> </span>met <span class=\"_ _f\"> </span>de <span class=\"_ _6\"> </span>lokale <span class=\"_ _7\"> </span>en international<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>belastingwetg<span class=\"_ _4\"></span>eving. <span class=\"_ _8\"> </span>De  b<span class=\"_ _4\"></span>elasting <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>verlies <span class=\"_ _8\"> </span>(-)  / <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>winst <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>belasting<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>de Vennootschap <span class=\"_ _4\"></span>wijkt <span class=\"_ _4\"></span>af van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>theoretisch<span class=\"_ _4\"></span>e bed<span class=\"_ _4\"></span>rag dat <span class=\"_ _4\"></span>zou <span class=\"_ _4\"></span>ontstaan bi<span class=\"_ _4\"></span>j toepass<span class=\"_ _4\"></span>ing van <span class=\"_ _4\"></span>het na<span class=\"_ _4\"></span>tionale tari<span class=\"_ _4\"></span>ef in Belgi\u00eb op h<span class=\"_ _4\"></span>et verlies (-<span class=\"_ _4\"></span>) / de winst van<span class=\"_ _4\"></span> het jaar en is<span class=\"_ _4\"></span> als volgt: <table class=\"s w157 hcf\" id=\"_772b315e-1b7d-4bd3-952f-f011d82857e5\"><tr><td class=\"c xe7 yc76 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc76 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc76 w9c h8\"><div class=\"t m0 xb h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc77 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verlies (-) / winst voor be<span class=\"_ _4\"></span>lastingen </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc77 w5 h8\"><div class=\"t m0 xe ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-18.966 </div></td><td class=\"c x127 yc77 w9c h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-31.686 </div></td></tr><tr><td class=\"c xec yc78 w158 hd0\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte belastinge<span class=\"_ _4\"></span>n, berekend door toepassing van het <span class=\"_ _2\"></span>Belgische<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yc79 w159 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">statutaire<span class=\"_ _3b\"> </span></div></td><td class=\"c x12d yc79 w15a hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belastingtarief<span class=\"_ _3b\"> </span></div></td><td class=\"c x12e yc79 w15b hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x12f yc79 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de<span class=\"_ _3b\"> </span></div></td><td class=\"c x130 yc79 w15d hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">moedermaatschappij<span class=\"_ _3b\"> </span></div></td><td class=\"c x131 yc79 w15e hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">(25%<span class=\"_ _3b\"> </span></div></td><td class=\"c x132 yc79 w15f hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 yc7a w5 h3d\"><div class=\"t m0 xc ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">4.742 </div></td><td class=\"c x127 yc7a w9c h3d\"><div class=\"t m0 x10 ha y4a8 ff2 fs3 fc1 sc1 ls1 ws0\">7.921 </div></td></tr><tr><td class=\"c xec yc7b w160 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">theoretisch)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc7c w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verworpen ui<span class=\"_ _4\"></span>tgaven </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7c w5 h8\"><div class=\"t m0 x25 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">21</span> </div></td><td class=\"c x127 yc7c w9c h8\"><div class=\"t m0 x8 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">231</span> </div></td></tr><tr><td class=\"c xe7 yc7d w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belastingaftrekken<span class=\"_ _4\"></span> en niet-belastbare inkomsten </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7d w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">142<span class=\"ls1\"> </span></div></td><td class=\"c x127 yc7d w9c h8\"><div class=\"t m0 x81 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc7e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging in nie<span class=\"_ _4\"></span>t-opgenomen uitgestelde belastinge<span class=\"_ _4\"></span>n<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7e w5 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3.496  </div></td><td class=\"c x127 yc7e w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.961 </div></td></tr><tr><td class=\"c xe7 yc7f w4 hb\"><div class=\"t m0 x4 ha y4e1 ff2 fs3 fc1 sc1 ls1 ws0\">Verschil in b<span class=\"_ _4\"></span>elastingtarieven ten opzichte van an<span class=\"_ _4\"></span>dere jurisdicties </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc7f w5 hb\"><div class=\"t m0 x10 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td><td class=\"c x127 yc7f w9c hb\"><div class=\"t m0 x82 ha yaa ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yc80 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Permanente verschil<span class=\"_ _4\"></span>len </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc80 w5 h8\"><div class=\"t m0 xf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.369 </div></td><td class=\"c x127 yc80 w9c h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1.888 </div></td></tr><tr><td class=\"c xe7 yc81 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Belasting van he<span class=\"_ _4\"></span>t jaar (effectief) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x126 yc81 w5 h8\"><div class=\"t m0 x10 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x127 yc81 w9c h8\"><div class=\"t m0 x84 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr></table>Het belang<span class=\"_ _4\"></span>rijkste versch<span class=\"_ _4\"></span>il tuss<span class=\"_ _4\"></span>en de theor<span class=\"_ _4\"></span>etische belas<span class=\"_ _4\"></span>ting en d<span class=\"_ _4\"></span>e effectiev<span class=\"_ _4\"></span>e belasting <span class=\"_ _4\"></span>voor het jaar 2022 <span class=\"_ _4\"></span>en 2023 <span class=\"_ _a\"></span>kan <span class=\"_ _a\"></span>voornamelijk<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>verklaard <span class=\"_ _3\"></span>worden <span class=\"_ _a\"></span>door <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>niet-opgenomen <span class=\"_ _a\"></span>uitgesteld<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>belastingen <span class=\"_ _3\"></span>waarvan <span class=\"_ _e\"></span>de Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>conservatief <span class=\"_ _3\"></span>inschat <span class=\"_ _e\"> </span>dat <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>niet <span class=\"_ _e\"> </span>waarschi<span class=\"_ _4\"></span>jnlijk <span class=\"_ _e\"> </span>is <span class=\"_ _e\"></span>dat <span class=\"_ _a\"></span>deze <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>nabije <span class=\"_ _a\"></span>toekomst <span class=\"_ _e\"> </span>zullen worden gebruik<span class=\"_ _4\"></span>t.<span class=\"_ _3b\"> </span>5.7.12 <span class=\"ls1\">Uitgestelde be<span class=\"_ _2\"></span>lastinge<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> </span>Uitgestelde <span class=\"_ _4\"></span>belastingvo<span class=\"_ _4\"></span>rderingen <span class=\"_ _4\"></span>met be<span class=\"_ _4\"></span>trekking to<span class=\"_ _4\"></span>t ondersta<span class=\"_ _4\"></span>ande pos<span class=\"_ _4\"></span>ten zijn ni<span class=\"_ _4\"></span>et o<span class=\"_ _4\"></span>pgenomen om<span class=\"_ _4\"></span>dat he<span class=\"_ _4\"></span>t niet <span class=\"_ _2\"></span>waarschijnlijk <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>dat er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>toekomst <span class=\"_ _2\"></span>belastbare <span class=\"_ _2\"></span>winsten <span class=\"_ _2\"></span>beschikbaar zullen <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>waarmee <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep de <span class=\"_ _f\"> </span>overdraag<span class=\"_ _4\"></span>bare <span class=\"_ _7\"> </span>verliezen <span class=\"_ _7\"> </span>of <span class=\"_ _f\"> </span>aftrekbare <span class=\"_ _6\"> </span>t<span class=\"_ _2\"></span>ijdelijke <span class=\"_ _7\"> </span>verschillen <span class=\"_ _7\"> </span>kan <span class=\"_ _f\"> </span>compense<span class=\"_ _4\"></span>ren. <span class=\"_ _7\"> </span>De <span class=\"_ _f\"> </span>verliezen <span class=\"_ _7\"> </span>die beschikbaar<span class=\"_ _4\"></span> zijn<span class=\"_ _4\"></span> voo<span class=\"_ _4\"></span>r co<span class=\"_ _4\"></span>mpensatie<span class=\"_ _4\"></span> van<span class=\"_ _4\"></span> to<span class=\"_ _4\"></span>ekomstig<span class=\"_ _4\"></span>e b<span class=\"_ _4\"></span>elastbare <span class=\"_ _4\"></span>inkoms<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>hebben <span class=\"_ _5\"></span>voornamelijk <span class=\"_ _4\"></span>betrekkin<span class=\"_ _4\"></span>g op Belgi\u00eb.<span class=\"_ _4\"></span> <table class=\"s w1f5 hfa\" id=\"_8f67f1ff-6eb6-4d4f-a066-1aad0aadea87\"><tr><td class=\"c xe7 ye2b w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye2b we6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x1cd ye2b we7 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ye2c w1f6 hf4\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Beschikbare verli<span class=\"_ _4\"></span>ezen voor compensatie met toeko<span class=\"_ _4\"></span>mstige<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 ye2d we6 h47\"><div class=\"t m0 x75 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">379.798 </div></td><td class=\"c x1cd ye2d we7 h47\"><div class=\"t m0 x75 ha y50c ff2 fs3 fc1 sc1 ls1 ws0\">361.140 </div></td></tr><tr><td class=\"c xec ye2e w1f7 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">belastbare inko<span class=\"_ _4\"></span>msten<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 ye2f w4 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aftrekbare tijdelijk<span class=\"_ _4\"></span>e verschillen </div></td><td class=\"c x126 ye2f we6 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">13.422 </div></td><td class=\"c x1cd ye2f we7 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">18.056 </div></td></tr><tr><td class=\"c xe7 ye30 w4 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Belastbare tijdelijk<span class=\"_ _4\"></span>e verschillen </div></td><td class=\"c x126 ye30 we6 h4a\"><div class=\"t m0 x6a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1cd ye30 we7 h4a\"><div class=\"t m0 x6a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ye09 w1f8 hfb\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal ongebruikte fiscale v<span class=\"_ _4\"></span>erliezen en andere niet-opgenomen<span class=\"_ _3b\"> </span></div></td><td class=\"c x126 ye31 we6 h8d\"><div class=\"t m0 xd h9 y9ff ff5 fs3 fc1 sc1 ls7 ws0\">393.220<span class=\"ls1\"> </span></div></td><td class=\"c x1cd ye31 we7 h8d\"><div class=\"t m0 xd h9 y9ff ff5 fs3 fc1 sc1 ls7 ws0\">379.196<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yc13 w1f9 hae\"><div class=\"t m0 xeb h9 yb5d ff5 fs3 fc1 sc1 ls1 ws0\">aftrekbare tijdelijke verschil<span class=\"_ _4\"></span>len<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table>Er <span class=\"_ _16\"> </span>wordt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>uitgesteld<span class=\"_ _4\"></span>e <span class=\"_ _16\"> </span>belastingverplic<span class=\"_ _4\"></span>hting <span class=\"_ _16\"> </span>opgenomen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>niet-uitgekeerd<span class=\"_ _4\"></span>e <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span> dochterondern<span class=\"_ _4\"></span>emingen, <span class=\"_ _17\"> </span>aangezien <span class=\"_ _17\"> </span>verwacht <span class=\"_ _17\"> </span>wordt <span class=\"_ _17\"> </span>dat <span class=\"_ _16\"> </span>zij <span class=\"_ _16\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>nabije <span class=\"_ _17\"> </span>toekoms<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>geen <span class=\"_ _17\"> </span>belasting verschuldigd <span class=\"_ _4\"></span>zijn.<span class=\"ff5\"> <span class=\"_ _1e\"> </span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "5.6.11 Resulta<span class=\"_ _4\"></span>at per aan<span class=\"_ _4\"></span>deel Gewoon resulta<span class=\"_ _4\"></span>at per aandeel De <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>rekening <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>gewone <span class=\"_ _9\"></span>resultaat <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>aand<span class=\"_ _4\"></span>eel <span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _3\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _9\"></span>2023<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> houders van <span class=\"_ _9\"></span>gewone <span class=\"_ _2\"></span>aandelen toe <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>rekenen <span class=\"_ _2\"></span>verlies <span class=\"_ _2\"></span>(-) <span class=\"_ _9\"></span>/ <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2023 <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>(<span class=\"ls6\">18</span>,969) <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>euro (2022<span class=\"ls46\">: </span>(<span class=\"ls6\">31</span>,693) <span class=\"_ _a\"></span>miljoen <span class=\"_ _3\"></span>euro) <span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _a\"></span>gewogen <span class=\"_ _3\"></span>gemiddeld <span class=\"_ _3\"></span>aantal <span class=\"_ _a\"></span>gewone <span class=\"_ _3\"></span>aandelen <span class=\"_ _3\"></span>dat <span class=\"_ _a\"></span>gedurende <span class=\"_ _3\"></span>2023<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>heef<span class=\"_ _4\"></span>t uitgestaan van<span class=\"_ _4\"></span> 1.652.09<span class=\"_ _4\"></span>3.<span class=\"ls6\">891<span class=\"_ _2\"></span></span> (2022<span class=\"ls44\">: </span>8<span class=\"_ _4\"></span>5.019.<span class=\"ls6\">833</span>), als vol<span class=\"_ _4\"></span>gt berekend: <table class=\"s w161 hd1\" id=\"_5545ccf7-efc4-40ef-9822-c2915b823fa8\"><tr><td></td><td class=\"c xf0 yc82 w9f h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x133 yc82 w46 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc83 w9e h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Uitgegeven<span class=\"_ _4\"></span> gewone aandelen op 1 januari </div></td><td class=\"c xf0 yc83 w9f h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">411.071.559 </div></td><td class=\"c x133 yc83 w46 h4a\"><div class=\"t m0 x88 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">39.067.284 </div></td></tr><tr><td class=\"c xe7 yc84 w9e h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Effect van kapitaalverhog<span class=\"_ _4\"></span>ing door uitgifte van aande<span class=\"_ _4\"></span>len<span class=\"_ _2\"></span> </div></td><td class=\"c xf0 yc84 w9f h4a\"><div class=\"t m0 x41 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.241.022.332 </div></td><td class=\"c x133 yc84 w46 h4a\"><div class=\"t m0 x88 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">45.952.549 </div></td></tr><tr><td class=\"c xe7 yc85 w9e h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddeld aan<span class=\"_ _4\"></span>tal gewone aandelen op 31 dece<span class=\"_ _4\"></span>mber </div></td><td class=\"c xf0 yc85 w9f h4a\"><div class=\"t m0 x41 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.652.093.891 </div></td><td class=\"c x133 yc85 w46 h4a\"><div class=\"t m0 x88 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">85.019.833 </div></td></tr></table><table class=\"s w161 hd2\" id=\"_5092706d-b86b-48fc-b9c9-c85389ec0f4c\"><tr><td class=\"c xe7 yc86 w9e h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">In '000 euro, behalve<span class=\"_ _4\"></span> voor het resultaat per aandeel </div></td><td class=\"c xf0 yc86 w9f h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x133 yc86 w46 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc87 w9e h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Resultaat voor het bo<span class=\"_ _4\"></span>ekjaar </div></td><td class=\"c xf0 yc87 w9f h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-18.969 </div></td><td class=\"c x133 yc87 w46 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-31.693 </div></td></tr><tr><td class=\"c xe7 yc88 w9e h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Gewoon/verwaterd re<span class=\"_ _4\"></span>sultaat per aandeel </div></td><td class=\"c xf0 yc88 w9f h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-0,01 </div></td><td class=\"c x133 yc88 w46 h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-0,37 </div></td></tr></table>De G<span class=\"_ _4\"></span>roep he<span class=\"_ _4\"></span>eft in<span class=\"_ _4\"></span>schrijvings<span class=\"_ _4\"></span>rechten <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>gewone <span class=\"_ _4\"></span>aandele<span class=\"_ _4\"></span>n toegekend <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>CEO, <span class=\"_ _4\"></span>personeel <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>consultan<span class=\"_ _4\"></span>ts als vergoedi<span class=\"_ _4\"></span>ng voor verle<span class=\"_ _4\"></span>ende diens<span class=\"_ _4\"></span>ten. Daarnaast <span class=\"_ _5\"></span>heeft <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Groep o<span class=\"_ _4\"></span>ok <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rteerbare<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>leningen <span class=\"_ _5\"></span>met <span class=\"_ _4\"></span>Negma, <span class=\"_ _5\"></span>At<span class=\"_ _2\"></span>las <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(zie <span class=\"_ _4\"></span>toelich<span class=\"_ _4\"></span>ting 5.7.11) waar<span class=\"_ _4\"></span>voor poten<span class=\"_ _4\"></span>ti\u00eble gewone aand<span class=\"_ _4\"></span>elen kunnen<span class=\"_ _4\"></span> worden ui<span class=\"_ _4\"></span>tgegeven bij<span class=\"_ _4\"></span> conversie. Het effect van <span class=\"_ _2\"></span>deze potenti\u00eble gewone<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aandelen is niet verwaterend aangezi<span class=\"_ _4\"></span>en er <span class=\"_ _2\"></span>een verlies was in 202<span class=\"_ _2\"></span>3 en 2022. Als zo<span class=\"_ _4\"></span>danig is de v<span class=\"_ _4\"></span>erwaterde <span class=\"_ _4\"></span>winst per aande<span class=\"_ _4\"></span>el gelijk aan<span class=\"_ _4\"></span> de gewon<span class=\"_ _4\"></span>e winst per aand<span class=\"_ _4\"></span>eel. Zie toelichting<span class=\"_ _4\"></span> 5.7.8 voo<span class=\"_ _4\"></span>r een overzich<span class=\"_ _4\"></span>t van het aan<span class=\"_ _4\"></span>tal uitstaand<span class=\"_ _4\"></span>e inschrijving<span class=\"_ _4\"></span>srechten op elk ja<span class=\"_ _4\"></span>areinde.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "<div class=\"c w2 h0 gs4e\"><div class=\"t m0 x2 h4 y35 ff1 fs2 fc2 sc2 ls1 ws0\">5.7<span class=\"ff3 sc1\"> <span class=\"_ _2c\"> </span></span>To<span class=\"_ _2\"></span>elichtingen bij d<span class=\"_ _2\"></span>e geconsolideer<span class=\"_ _2\"></span>de balans<span class=\"_ _2\"></span> </div><div class=\"t m0 x2 h3 y36 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 yb2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.1 Materi<span class=\"_ _4\"></span>\u00eble vaste ac<span class=\"_ _4\"></span>tiva </div><div class=\"t m0 x2 h3 yb3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs4f\"><table class=\"s w162 hd3\" id=\"_2b0a691a-e79a-4436-8c0e-e0afb287627d\"><tr><td></td><td class=\"c x134 yc89 w163 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Machines,<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 yc8a w4 h71\"><div class=\"t m0 x4 h9 y84d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x135 yc8b w164 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">installaties<span class=\"_ _4\"></span> en<span class=\"_ _3b\"> </span></div></td><td class=\"c x136 yc8b w165 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meubilair en<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x137 yc8c w166 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">uitrusting<span class=\"_ _3b\"> </span></div></td><td class=\"c x138 yc8c w167 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">rollend materiaal<span class=\"_ _3b\"> </span></div></td><td class=\"c x139 yc8a wa3 h71\"><div class=\"t m0 x8a h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xe7 yc8d w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc8e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x126 yc8e wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.699 </div></td><td class=\"c x13a yc8e wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.317 </div></td><td class=\"c x139 yc8e wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.016 </div></td></tr><tr><td class=\"c xe7 yc8f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebru<span class=\"_ _4\"></span>ikstellingen </div></td><td class=\"c x126 yc8f wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.576 </div></td><td class=\"c x13a yc8f wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.314 </div></td><td class=\"c x139 yc8f wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.890 </div></td></tr><tr><td class=\"c xe7 yc90 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc90 wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yc90 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc90 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6 </div></td></tr><tr><td class=\"c xe7 yc91 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc91 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">97<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc91 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">23<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc91 wa3 h8\"><div class=\"t m0 x89 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">120<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc92 w4 hb\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc93 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yc93 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc93 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">31<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc93 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">59<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc94 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x126 yc94 wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x13a yc94 wa2 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x139 yc94 wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">63</span> </div></td></tr><tr><td class=\"c xe7 yc95 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yc95 wa1 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td><td class=\"c x13a yc95 wa2 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td><td class=\"c x139 yc95 wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">16</span> </div></td></tr><tr><td class=\"c xe7 yc96 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc96 wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yc96 wa2 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td><td class=\"c x139 yc96 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td></tr><tr><td class=\"c xe7 yc97 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc97 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">71<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc97 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc97 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">99<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc98 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc99 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x126 yc99 wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.727 </div></td><td class=\"c x13a yc99 wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.348 </div></td><td class=\"c x139 yc99 wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.075 </div></td></tr><tr><td class=\"c xe7 yc9a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebruik<span class=\"_ _4\"></span>stellingen </div></td><td class=\"c x126 yc9a wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.630 </div></td><td class=\"c x13a yc9a wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.339 </div></td><td class=\"c x139 yc9a wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.969 </div></td></tr><tr><td class=\"c xe7 yc9b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc9b wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yc9b wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">19<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc9b wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc9c w4 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc9c wa1 hb\"><div class=\"t m0 x34 ha y7ec ff2 fs3 fc1 sc1 ls7 ws0\">71<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc9c wa2 hb\"><div class=\"t m0 x34 ha y7ec ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc9c wa3 hb\"><div class=\"t m0 x34 ha y7ed ff2 fs3 fc1 sc1 ls7 ws0\">99<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc9d w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc9e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yc9e wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yc9e wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td><td class=\"c x139 yc9e wa3 h8\"><div class=\"t m0 xb0 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc9f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskost </div></td><td class=\"c x126 yc9f wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">29</span> </div></td><td class=\"c x13a yc9f wa2 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">11</span> </div></td><td class=\"c x139 yc9f wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td></tr><tr><td class=\"c xe7 yca0 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yca0 wa1 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x13a yca0 wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 yca0 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td></tr><tr><td class=\"c xe7 yca1 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yca1 wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yca1 wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 yca1 wa3 h8\"><div class=\"t m0 xb0 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yca2 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yca2 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">39<span class=\"ls1\"> </span></div></td><td class=\"c x13a yca2 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">18<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca2 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">57<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yca3 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yca4 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kost </div></td><td class=\"c x126 yca4 wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.727 </div></td><td class=\"c x13a yca4 wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.349 </div></td><td class=\"c x139 yca4 wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.076 </div></td></tr><tr><td class=\"c xe7 yca5 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebru<span class=\"_ _4\"></span>ikstellingen </div></td><td class=\"c x126 yca5 wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.662 </div></td><td class=\"c x13a yca5 wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.350 </div></td><td class=\"c x139 yca5 wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-11.012 </div></td></tr><tr><td class=\"c xe7 yca6 w4 hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yca6 wa1 hb\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yca6 wa2 hb\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">19<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca6 wa3 hb\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yca7 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yca7 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">39<span class=\"ls1\"> </span></div></td><td class=\"c x13a yca7 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">18<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca7 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">57<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs4e\"><div class=\"t m0 x2 h3 y864 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1bd ff2 fs1 fc1 sc1 ls1 ws0\">Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 zijn <span class=\"_ _4\"></span>er no<span class=\"_ _4\"></span>g materi\u00eble <span class=\"_ _4\"></span>vaste ac<span class=\"_ _4\"></span>tiva in <span class=\"_ _4\"></span>gebruik di<span class=\"_ _4\"></span>e reeds <span class=\"_ _4\"></span>volledig <span class=\"_ _4\"></span>zijn afgeschr<span class=\"_ _4\"></span>even me<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y3d8 ff2 fs1 fc1 sc1 ls1 ws0\">een <span class=\"_ _8\"> </span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>2,6 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _e\"> </span>euro <span class=\"_ _8\"> </span>(2022<span class=\"ls44\">: <span class=\"_ _e\"> </span></span>2,5 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _a\"></span>euro). <span class=\"_ _8\"> </span>Er <span class=\"_ _8\"> </span>worden <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>materi\u00eble <span class=\"_ _8\"> </span>vas<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>activa <span class=\"_ _e\"> </span>in </div><div class=\"t m0 x2 h3 y3e1 ff2 fs1 fc1 sc1 ls1 ws0\">onderpand g<span class=\"_ _4\"></span>egeven, noch <span class=\"_ _4\"></span>zijn er bepe<span class=\"_ _4\"></span>rkt in gebruik.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y3e2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y865 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y866 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y867 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "5.7.1 Materi<span class=\"_ _4\"></span>\u00eble vaste ac<span class=\"_ _4\"></span>tiva <table class=\"s w162 hd3\" id=\"_2b0a691a-e79a-4436-8c0e-e0afb287627d\"><tr><td></td><td class=\"c x134 yc89 w163 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Machines,<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xe7 yc8a w4 h71\"><div class=\"t m0 x4 h9 y84d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x135 yc8b w164 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">installaties<span class=\"_ _4\"></span> en<span class=\"_ _3b\"> </span></div></td><td class=\"c x136 yc8b w165 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Meubilair en<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x137 yc8c w166 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">uitrusting<span class=\"_ _3b\"> </span></div></td><td class=\"c x138 yc8c w167 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">rollend materiaal<span class=\"_ _3b\"> </span></div></td><td class=\"c x139 yc8a wa3 h71\"><div class=\"t m0 x8a h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td class=\"c xe7 yc8d w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc8e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x126 yc8e wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.699 </div></td><td class=\"c x13a yc8e wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.317 </div></td><td class=\"c x139 yc8e wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.016 </div></td></tr><tr><td class=\"c xe7 yc8f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebru<span class=\"_ _4\"></span>ikstellingen </div></td><td class=\"c x126 yc8f wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.576 </div></td><td class=\"c x13a yc8f wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.314 </div></td><td class=\"c x139 yc8f wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.890 </div></td></tr><tr><td class=\"c xe7 yc90 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc90 wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yc90 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">20<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc90 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6 </div></td></tr><tr><td class=\"c xe7 yc91 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc91 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">97<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc91 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">23<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc91 wa3 h8\"><div class=\"t m0 x89 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">120<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc92 w4 hb\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc93 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yc93 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc93 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">31<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc93 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">59<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc94 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x126 yc94 wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td><td class=\"c x13a yc94 wa2 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">18</span> </div></td><td class=\"c x139 yc94 wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">63</span> </div></td></tr><tr><td class=\"c xe7 yc95 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yc95 wa1 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-9 </div></td><td class=\"c x13a yc95 wa2 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td><td class=\"c x139 yc95 wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">16</span> </div></td></tr><tr><td class=\"c xe7 yc96 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc96 wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yc96 wa2 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td><td class=\"c x139 yc96 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-1 </div></td></tr><tr><td class=\"c xe7 yc97 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc97 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">71<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc97 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc97 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">99<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc98 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc99 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x126 yc99 wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.727 </div></td><td class=\"c x13a yc99 wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.348 </div></td><td class=\"c x139 yc99 wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.075 </div></td></tr><tr><td class=\"c xe7 yc9a w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebruik<span class=\"_ _4\"></span>stellingen </div></td><td class=\"c x126 yc9a wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.630 </div></td><td class=\"c x13a yc9a wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.339 </div></td><td class=\"c x139 yc9a wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-10.969 </div></td></tr><tr><td class=\"c xe7 yc9b w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yc9b wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yc9b wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">19<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc9b wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yc9c w4 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yc9c wa1 hb\"><div class=\"t m0 x34 ha y7ec ff2 fs3 fc1 sc1 ls7 ws0\">71<span class=\"ls1\"> </span></div></td><td class=\"c x13a yc9c wa2 hb\"><div class=\"t m0 x34 ha y7ec ff2 fs3 fc1 sc1 ls7 ws0\">28<span class=\"ls1\"> </span></div></td><td class=\"c x139 yc9c wa3 hb\"><div class=\"t m0 x34 ha y7ed ff2 fs3 fc1 sc1 ls7 ws0\">99<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yc9d w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yc9e w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yc9e wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yc9e wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td><td class=\"c x139 yc9e wa3 h8\"><div class=\"t m0 xb0 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td></tr><tr><td class=\"c xe7 yc9f w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskost </div></td><td class=\"c x126 yc9f wa1 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">29</span> </div></td><td class=\"c x13a yc9f wa2 h8\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">11</span> </div></td><td class=\"c x139 yc9f wa3 h8\"><div class=\"t m0 xaf ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">40</span> </div></td></tr><tr><td class=\"c xe7 yca0 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yca0 wa1 h8\"><div class=\"t m0 x82 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td><td class=\"c x13a yca0 wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 yca0 wa3 h8\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-3 </div></td></tr><tr><td class=\"c xe7 yca1 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yca1 wa1 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x13a yca1 wa2 h8\"><div class=\"t m0 xb0 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 yca1 wa3 h8\"><div class=\"t m0 xb0 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yca2 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yca2 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">39<span class=\"ls1\"> </span></div></td><td class=\"c x13a yca2 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">18<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca2 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">57<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yca3 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yca4 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kost </div></td><td class=\"c x126 yca4 wa1 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">6.727 </div></td><td class=\"c x13a yca4 wa2 h8\"><div class=\"t m0 x29 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">4.349 </div></td><td class=\"c x139 yca4 wa3 h8\"><div class=\"t m0 x73 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">11.076 </div></td></tr><tr><td class=\"c xe7 yca5 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving en buitengebru<span class=\"_ _4\"></span>ikstellingen </div></td><td class=\"c x126 yca5 wa1 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-6.662 </div></td><td class=\"c x13a yca5 wa2 h8\"><div class=\"t m0 x8a ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-4.350 </div></td><td class=\"c x139 yca5 wa3 h8\"><div class=\"t m0 x66 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-11.012 </div></td></tr><tr><td class=\"c xe7 yca6 w4 hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yca6 wa1 hb\"><div class=\"t m0 xaf ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">26</span> </div></td><td class=\"c x13a yca6 wa2 hb\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">19<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca6 wa3 hb\"><div class=\"t m0 x82 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-7 </div></td></tr><tr><td class=\"c xe7 yca7 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x126 yca7 wa1 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">39<span class=\"ls1\"> </span></div></td><td class=\"c x13a yca7 wa2 h8\"><div class=\"t m0 x34 ha y345 ff2 fs3 fc1 sc1 ls7 ws0\">18<span class=\"ls1\"> </span></div></td><td class=\"c x139 yca7 wa3 h8\"><div class=\"t m0 x34 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">57<span class=\"ls1\"> </span></div></td></tr></table>Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 zijn <span class=\"_ _4\"></span>er no<span class=\"_ _4\"></span>g materi\u00eble <span class=\"_ _4\"></span>vaste ac<span class=\"_ _4\"></span>tiva in <span class=\"_ _4\"></span>gebruik di<span class=\"_ _4\"></span>e reeds <span class=\"_ _4\"></span>volledig <span class=\"_ _4\"></span>zijn afgeschr<span class=\"_ _4\"></span>even me<span class=\"_ _4\"></span>t een <span class=\"_ _8\"> </span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>2,6 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _e\"> </span>euro <span class=\"_ _8\"> </span>(2022<span class=\"ls44\">: <span class=\"_ _e\"> </span></span>2,5 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _a\"></span>euro). <span class=\"_ _8\"> </span>Er <span class=\"_ _8\"> </span>worden <span class=\"_ _e\"> </span>geen <span class=\"_ _e\"> </span>materi\u00eble <span class=\"_ _8\"> </span>vas<span class=\"_ _4\"></span>te <span class=\"_ _8\"> </span>activa <span class=\"_ _e\"> </span>in onderpand g<span class=\"_ _4\"></span>egeven, noch <span class=\"_ _4\"></span>zijn er bepe<span class=\"_ _4\"></span>rkt in gebruik.<span class=\"_ _4\"></span> 5.7.2 Lease<span class=\"_ _4\"></span>overeenkoms<span class=\"_ _4\"></span>ten <table class=\"s w16f hd5\" id=\"_1ea94011-b67a-4248-b222-ad3b8744b251\"><tr><td class=\"c xe7 ycac wa5 h3d\"><div class=\"t m0 x4 h9 y4a8 ff11 fs3 fc1 sc1 ls1 ws0\">in \u2018000 euro<span class=\"ff5\"> </span></div></td><td class=\"c x147 ycad w170 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Terreinen en<span class=\"_ _3b\"> </span></div></td><td class=\"c x148 ycad w171 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Materi\u00eble vaste<span class=\"_ _3b\"> </span></div></td><td class=\"c x129 ycac wa6 h3d\"><div class=\"t m0 x4b h9 y4a8 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x149 ycae w172 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gebouwen<span class=\"_ _3b\"> </span></div></td><td class=\"c x14a ycae w173 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">activa<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ycaf wa5 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Activa op basis van gebruiksrecht<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycb0 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2022 </div></td><td class=\"c x143 ycb0 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb0 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb0 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">252<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb1 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycb1 w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">924<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb1 w57 h4a\"><div class=\"t m0 x26 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb1 wa6 h4a\"><div class=\"t m0 x7d ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.001 </div></td></tr><tr><td class=\"c xe7 ycb2 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x143 ycb2 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">171</span> </div></td><td class=\"c x144 ycb2 w57 h4a\"><div class=\"t m0 x34 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x129 ycb2 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">290</span> </div></td></tr><tr><td class=\"c xe7 ycb3 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div></td><td class=\"c x143 ycb3 w61 h4a\"><div class=\"t m0 x8 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x144 ycb3 w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb3 wa6 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycb4 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2022 </div></td><td class=\"c x143 ycb4 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">853<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb4 w57 h4a\"><div class=\"t m0 xb4 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb4 wa6 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">963<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb5 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2023 </div></td><td class=\"c x143 ycb5 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">853<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb5 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb5 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">963<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb6 wa5 h4b\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycb6 w61 h4b\"><div class=\"t m0 xb3 ha y534 ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb6 w57 h4b\"><div class=\"t m0 x2 ha y534 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb6 wa6 h4b\"><div class=\"t m0 x75 ha y534 ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb7 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x143 ycb7 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">193</span> </div></td><td class=\"c x144 ycb7 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">35</span> </div></td><td class=\"c x129 ycb7 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">228</span> </div></td></tr><tr><td class=\"c xe7 ycb8 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngsverlies </div></td><td class=\"c x143 ycb8 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">128</span> </div></td><td class=\"c x144 ycb8 w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb8 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">128</span> </div></td></tr><tr><td class=\"c xe7 ycb9 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div><div class=\"t m0 x6b h46 y86b ff2 fs7 fc1 sc1 ls1 ws0\">(<span class=\"ls49\">1)</span></div><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\"> </div></td><td class=\"c x143 ycb9 w61 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">607</span> </div></td><td class=\"c x144 ycb9 w57 h4a\"><div class=\"t m0 xb0 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">48</span> </div></td><td class=\"c x129 ycb9 wa6 h4a\"><div class=\"t m0 x7a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">655</span> </div></td></tr><tr><td class=\"c xe7 ycba wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2023 </div></td><td class=\"c x143 ycba w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">161<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycba w57 h4a\"><div class=\"t m0 x26 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycba wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">188<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycbb wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Leasingverplichtingen </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycbc wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2022 </div></td><td class=\"c x143 ycbc w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">113<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycbc w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycbc wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">265<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycbd wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycbd w61 h4a\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">924<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycbd w57 h4a\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycbd wa6 h4a\"><div class=\"t m0 x7d ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">1.001 </div></td></tr><tr><td class=\"c xe7 ycbe wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Leasebetaling<span class=\"_ _4\"></span>en </div></td><td class=\"c x143 ycbe w61 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">172</span> </div></td><td class=\"c x144 ycbe w57 h4a\"><div class=\"t m0 x34 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">122</span> </div></td><td class=\"c x129 ycbe wa6 h4a\"><div class=\"t m0 x7a ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">294</span> </div></td></tr><tr><td class=\"c xe7 ycbf wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div></td><td class=\"c x143 ycbf w61 h4a\"><div class=\"t m0 x8 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x144 ycbf w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycbf wa6 h4a\"><div class=\"t m0 x80 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycc0 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2022 </div></td><td class=\"c x143 ycc0 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc0 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc0 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc1 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waarvan </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycc2 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">kortlopende l<span class=\"_ _4\"></span>easeverplichtingen </span></div></td><td class=\"c x143 ycc2 w61 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">92<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc2 w57 h4a\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc2 wa6 h4a\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">139<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc3 wa5 h4b\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">langlopende le<span class=\"_ _4\"></span>aseverplichtingen </span></div></td><td class=\"c x143 ycc3 w61 h4b\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">773<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc3 w57 h4b\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc3 wa6 h4b\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">833<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc4 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">Totaal </span></div></td><td class=\"c x143 ycc4 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc4 w57 h4a\"><div class=\"t m0 xb4 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc4 wa6 h4a\"><div class=\"t m0 x75 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc5 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2023 </div></td><td class=\"c x143 ycc5 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc5 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc5 wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc6 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycc6 w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc6 w57 h4a\"><div class=\"t m0 x2 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycc6 wa6 h4a\"><div class=\"t m0 x75 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc7 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Leasebetaling<span class=\"_ _4\"></span>en </div></td><td class=\"c x143 ycc7 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">177</span> </div></td><td class=\"c x144 ycc7 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-35 </div></td><td class=\"c x129 ycc7 wa6 h4a\"><div class=\"t m0 x7a ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\"></span><span class=\"ls7\">21</span>2 </div></td></tr><tr><td class=\"c xe7 ycc8 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div><div class=\"t m0 x6b h46 y78e ff2 fs7 fc1 sc1 ls1 ws0\">(<span class=\"ls49\">1)</span></div><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\"> </div></td><td class=\"c x143 ycc8 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">621</span> </div></td><td class=\"c x144 ycc8 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-47 </div></td><td class=\"c x129 ycc8 wa6 h4a\"><div class=\"t m0 x7a ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\"></span><span class=\"ls7\">66</span>8 </div></td></tr><tr><td class=\"c xe7 ycc9 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2023 </div></td><td class=\"c x143 ycc9 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">303<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc9 w57 h4a\"><div class=\"t m0 x26 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">25<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc9 wa6 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">328<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycca wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waarvan </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccb wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">kortlopende l<span class=\"_ _4\"></span>easeverplichtingen </span></div></td><td class=\"c x143 yccb w61 h4a\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">203<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccb w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x129 yccb wa6 h4a\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">211<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yccc wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">langlopende le<span class=\"_ _4\"></span>aseverplichtingen </span></div></td><td class=\"c x143 yccc w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccc w57 h4a\"><div class=\"t m0 x26 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x129 yccc wa6 h4a\"><div class=\"t m0 x75 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">117<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yccd wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">Totaal </span></div></td><td class=\"c x143 yccd w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">303<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccd w57 h4a\"><div class=\"t m0 x26 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">25<span class=\"ls1\"> </span></div></td><td class=\"c x129 yccd wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">328<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _a\"></span>afschrijving <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activa <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>gebruiks<span class=\"_ _4\"></span>recht <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>afgestemd <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>post <span class=\"_ _a\"></span>\u201cAfschrijving<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>echt<span class=\"_ _2\"></span><span class=\"ff2\">-<span class=\"ls17\">op</span>-<span class=\"_ _3b\"> </span></span>gebruik activa<span class=\"_ _4\"></span>\u201d in het geco<span class=\"_ _4\"></span>nsolideerd kas<span class=\"_ _4\"></span>stroomov<span class=\"_ _4\"></span>erzicht<span class=\"_ _3b\"> </span>5.7.3 Imma<span class=\"_ _4\"></span>teri\u00eble activa<span class=\"_ _4\"></span> <table class=\"s w174 hd6\" id=\"_be20d4c6-4211-46d2-9441-0bc3333afee9\"><tr><td></td><td class=\"c x14b ycce w175 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Intern<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccf wa7 h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x14c ycd0 w176 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ontwikkelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x14d ycd0 w177 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14e ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14f ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x150 ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x151 ycd0 w179 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licenties<span class=\"_ _3b\"> </span></div></td><td class=\"c xf5 yccf wad h44\"><div class=\"t m0 x63 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x152 ycd1 w17a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Microplasmin<span class=\"_ _3b\"> </span></div></td><td class=\"c x153 ycd1 w17b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Nuvue<span class=\"_ _3b\"> </span></div></td><td class=\"c x154 ycd1 w17c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Grifols<span class=\"_ _3b\"> </span></div></td><td class=\"c x155 ycd1 w17d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Galapagos<span class=\"_ _3b\"> </span></div></td><td class=\"c x156 ycd1 w17e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls4a ws0\">VIB<span class=\"_ _3b\"> </span></div></td><td class=\"c x157 ycd1 w17f hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Andere<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x158 ycd2 w180 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Phase III<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd3 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd4 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycd4 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycd4 wa9 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycd4 waa h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycd4 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd4 wa9 h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycd4 wac h8\"><div class=\"t m0 x7d ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c xf5 ycd4 wad h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycd5 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycd5 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycd5 wa9 h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycd5 waa h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycd5 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd5 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd5 wac h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c xf5 ycd5 wad h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycd6 w181 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycd7 waf h3e\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycd7 waa h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycd7 wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycd7 wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd7 wad h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-42.144 </div></td></tr><tr><td class=\"c xec ycd8 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd9 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycd9 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycd9 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycd9 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd9 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd9 wad h8\"><div class=\"t m0 x7f ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ycda wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycdb wae hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycdb waf hb\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdb waa hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdb wab hb\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdb wb0 hb\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdb wad hb\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdc wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 ycdc waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdc waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdc wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdc wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdc wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdd wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycdd waf h8\"><div class=\"t m0 x29 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdd waa h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdd wab h8\"><div class=\"t m0 x6b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdd wb0 h8\"><div class=\"t m0 x88 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdd wad h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycde w183 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycdf waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdf waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdf wab h3e\"><div class=\"t m0 x4b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdf wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdf wad h3e\"><div class=\"t m0 x63 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td></tr><tr><td class=\"c xec yce0 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce1 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce1 wa8 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce1 wb2 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce1 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce1 wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce1 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce2 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce3 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 yce3 wa8 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a yce3 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b yce3 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c yce3 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d yce3 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e yce3 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f yce3 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 yce4 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 yce4 wa8 h8\"><div class=\"t m0 xe ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a yce4 wb1 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b yce4 wb2 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c yce4 wb3 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce4 wb1 h8\"><div class=\"t m0 x7a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce4 wb0 h8\"><div class=\"t m0 x4b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f yce4 wac h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec yce5 w181 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 yce6 wa8 h3e\"><div class=\"t m0 xe ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b yce6 wb2 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c yce6 wb3 h3e\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e yce6 wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce6 wac h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec yce7 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce8 wa7 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce8 wa8 hb\"><div class=\"t m0 xb ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce8 wb2 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce8 wb3 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce8 wb0 hb\"><div class=\"t m0 x88 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 yce8 wad hb\"><div class=\"t m0 x64 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce9 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycea wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycea waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycea waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycea wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycea wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycea wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yceb wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 yceb waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yceb waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yceb wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yceb wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yceb wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycec wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycec waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycec waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycec wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycec wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycec wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec yced w183 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycee waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycee waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycee wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycee wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycee wad h3e\"><div class=\"t m0 x64 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycef w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf0 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf0 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf0 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf0 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf0 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf0 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycf1 wae h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf2 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycf2 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycf2 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycf2 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycf2 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycf2 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycf2 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f ycf2 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycf3 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycf3 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycf3 wb1 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycf3 wb2 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycf3 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf3 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf3 wb0 h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f ycf3 wac h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycf4 w181 hd7\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycf5 waf h27\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycf5 wb2 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycf5 wb3 h27\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycf5 wb0 h27\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycf5 wac h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec ycf6 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf7 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf7 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf7 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf7 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf7 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf7 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>beperkte gebruiks<span class=\"_ _4\"></span>duur Bij <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>JETREA<span class=\"_ _4\"></span>\u00ae <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveerde <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>klinis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>tudie <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>ocrip<span class=\"_ _4\"></span>lasmine (intern gegen<span class=\"_ _4\"></span>ereerde Micro<span class=\"_ _4\"></span>plasmine Fase 3) en twee ex<span class=\"_ _4\"></span>tern verworven<span class=\"_ _4\"></span> licenties die gebruik<span class=\"_ _4\"></span>t werden voor de ontwikkeling van JETREA\u00ae: NuVue en Grifols. <span class=\"_ _2\"></span>De geactiveerde kosten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>werden afgesc<span class=\"_ _4\"></span>hreven met <span class=\"_ _2\"></span>ingang<span class=\"_ _4\"></span> van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>merciali<span class=\"_ _4\"></span>sering <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>le<span class=\"_ _4\"></span>vensduur <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>oc<span class=\"_ _4\"></span>trooi, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>was vastgesteld op 11,<span class=\"_ _4\"></span>8 jaar. We verwijzen naar he<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>hoofdstuk over het<span class=\"_ _4\"></span> boekhoudbeleid<span class=\"_ _4\"></span> voor <span class=\"_ _2\"></span>meer info<span class=\"_ _4\"></span>rmatie over ocriplas<span class=\"_ _4\"></span>mine.<span class=\"_ _3b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"c w2 h0 gs51\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.2 Lease<span class=\"_ _4\"></span>overeenkoms<span class=\"_ _4\"></span>ten </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs52\"><table class=\"s w16f hd5\" id=\"_1ea94011-b67a-4248-b222-ad3b8744b251\"><tr><td class=\"c xe7 ycac wa5 h3d\"><div class=\"t m0 x4 h9 y4a8 ff11 fs3 fc1 sc1 ls1 ws0\">in \u2018000 euro<span class=\"ff5\"> </span></div></td><td class=\"c x147 ycad w170 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Terreinen en<span class=\"_ _3b\"> </span></div></td><td class=\"c x148 ycad w171 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Materi\u00eble vaste<span class=\"_ _3b\"> </span></div></td><td class=\"c x129 ycac wa6 h3d\"><div class=\"t m0 x4b h9 y4a8 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x149 ycae w172 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gebouwen<span class=\"_ _3b\"> </span></div></td><td class=\"c x14a ycae w173 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">activa<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 ycaf wa5 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Activa op basis van gebruiksrecht<span class=\"_ _4\"></span>en </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycb0 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2022 </div></td><td class=\"c x143 ycb0 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb0 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb0 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">252<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb1 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycb1 w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">924<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb1 w57 h4a\"><div class=\"t m0 x26 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb1 wa6 h4a\"><div class=\"t m0 x7d ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.001 </div></td></tr><tr><td class=\"c xe7 ycb2 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x143 ycb2 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">171</span> </div></td><td class=\"c x144 ycb2 w57 h4a\"><div class=\"t m0 x34 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">119</span> </div></td><td class=\"c x129 ycb2 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">290</span> </div></td></tr><tr><td class=\"c xe7 ycb3 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div></td><td class=\"c x143 ycb3 w61 h4a\"><div class=\"t m0 x8 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x144 ycb3 w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb3 wa6 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycb4 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2022 </div></td><td class=\"c x143 ycb4 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">853<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb4 w57 h4a\"><div class=\"t m0 xb4 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb4 wa6 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">963<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb5 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2023 </div></td><td class=\"c x143 ycb5 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">853<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb5 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">110<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycb5 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">963<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb6 wa5 h4b\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycb6 w61 h4b\"><div class=\"t m0 xb3 ha y534 ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycb6 w57 h4b\"><div class=\"t m0 x2 ha y534 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb6 wa6 h4b\"><div class=\"t m0 x75 ha y534 ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycb7 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x143 ycb7 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">193</span> </div></td><td class=\"c x144 ycb7 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">35</span> </div></td><td class=\"c x129 ycb7 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">228</span> </div></td></tr><tr><td class=\"c xe7 ycb8 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngsverlies </div></td><td class=\"c x143 ycb8 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">128</span> </div></td><td class=\"c x144 ycb8 w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycb8 wa6 h4a\"><div class=\"t m0 x7a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">128</span> </div></td></tr><tr><td class=\"c xe7 ycb9 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div><div class=\"t m0 x6b h46 y86b ff2 fs7 fc1 sc1 ls1 ws0\">(<span class=\"ls49\">1)</span></div><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\"> </div></td><td class=\"c x143 ycb9 w61 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">607</span> </div></td><td class=\"c x144 ycb9 w57 h4a\"><div class=\"t m0 xb0 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">48</span> </div></td><td class=\"c x129 ycb9 wa6 h4a\"><div class=\"t m0 x7a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">655</span> </div></td></tr><tr><td class=\"c xe7 ycba wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2023 </div></td><td class=\"c x143 ycba w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">161<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycba w57 h4a\"><div class=\"t m0 x26 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">27<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycba wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">188<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycbb wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Leasingverplichtingen </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycbc wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2022 </div></td><td class=\"c x143 ycbc w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">113<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycbc w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">152<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycbc wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">265<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycbd wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycbd w61 h4a\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">924<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycbd w57 h4a\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycbd wa6 h4a\"><div class=\"t m0 x7d ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">1.001 </div></td></tr><tr><td class=\"c xe7 ycbe wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Leasebetaling<span class=\"_ _4\"></span>en </div></td><td class=\"c x143 ycbe w61 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">172</span> </div></td><td class=\"c x144 ycbe w57 h4a\"><div class=\"t m0 x34 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">122</span> </div></td><td class=\"c x129 ycbe wa6 h4a\"><div class=\"t m0 x7a ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">294</span> </div></td></tr><tr><td class=\"c xe7 ycbf wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div></td><td class=\"c x143 ycbf w61 h4a\"><div class=\"t m0 x8 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x144 ycbf w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycbf wa6 h4a\"><div class=\"t m0 x80 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycc0 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2022 </div></td><td class=\"c x143 ycc0 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc0 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc0 wa6 h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc1 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waarvan </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycc2 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">kortlopende l<span class=\"_ _4\"></span>easeverplichtingen </span></div></td><td class=\"c x143 ycc2 w61 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">92<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc2 w57 h4a\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">47<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc2 wa6 h4a\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">139<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc3 wa5 h4b\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">langlopende le<span class=\"_ _4\"></span>aseverplichtingen </span></div></td><td class=\"c x143 ycc3 w61 h4b\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">773<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc3 w57 h4b\"><div class=\"t m0 x26 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc3 wa6 h4b\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">833<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc4 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">Totaal </span></div></td><td class=\"c x143 ycc4 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc4 w57 h4a\"><div class=\"t m0 xb4 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc4 wa6 h4a\"><div class=\"t m0 x75 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc5 wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 januari 2023 </div></td><td class=\"c x143 ycc5 w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">865<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc5 w57 h4a\"><div class=\"t m0 xb4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">107<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc5 wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">972<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc6 wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x143 ycc6 w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc6 w57 h4a\"><div class=\"t m0 x2 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x129 ycc6 wa6 h4a\"><div class=\"t m0 x75 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">236<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycc7 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Leasebetaling<span class=\"_ _4\"></span>en </div></td><td class=\"c x143 ycc7 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">177</span> </div></td><td class=\"c x144 ycc7 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-35 </div></td><td class=\"c x129 ycc7 wa6 h4a\"><div class=\"t m0 x7a ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\"></span><span class=\"ls7\">21</span>2 </div></td></tr><tr><td class=\"c xe7 ycc8 wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Wijziging </div><div class=\"t m0 x6b h46 y78e ff2 fs7 fc1 sc1 ls1 ws0\">(<span class=\"ls49\">1)</span></div><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\"> </div></td><td class=\"c x143 ycc8 w61 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">621</span> </div></td><td class=\"c x144 ycc8 w57 h4a\"><div class=\"t m0 xb0 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-47 </div></td><td class=\"c x129 ycc8 wa6 h4a\"><div class=\"t m0 x7a ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\"></span><span class=\"ls7\">66</span>8 </div></td></tr><tr><td class=\"c xe7 ycc9 wa5 h4a\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 december 2023 </div></td><td class=\"c x143 ycc9 w61 h4a\"><div class=\"t m0 xb3 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">303<span class=\"ls1\"> </span></div></td><td class=\"c x144 ycc9 w57 h4a\"><div class=\"t m0 x26 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">25<span class=\"ls1\"> </span></div></td><td class=\"c x129 ycc9 wa6 h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">328<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycca wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waarvan </div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccb wa5 h4a\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">kortlopende l<span class=\"_ _4\"></span>easeverplichtingen </span></div></td><td class=\"c x143 yccb w61 h4a\"><div class=\"t m0 xb3 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">203<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccb w57 h4a\"><div class=\"t m0 x2 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x129 yccb wa6 h4a\"><div class=\"t m0 x75 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">211<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yccc wa5 h4a\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">langlopende le<span class=\"_ _4\"></span>aseverplichtingen </span></div></td><td class=\"c x143 yccc w61 h4a\"><div class=\"t m0 xb3 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccc w57 h4a\"><div class=\"t m0 x26 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">17<span class=\"ls1\"> </span></div></td><td class=\"c x129 yccc wa6 h4a\"><div class=\"t m0 x75 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">117<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yccd wa5 h4a\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls48 ws0\">     <span class=\"ls1\">Totaal </span></div></td><td class=\"c x143 yccd w61 h4a\"><div class=\"t m0 xb3 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">303<span class=\"ls1\"> </span></div></td><td class=\"c x144 yccd w57 h4a\"><div class=\"t m0 x26 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">25<span class=\"ls1\"> </span></div></td><td class=\"c x129 yccd wa6 h4a\"><div class=\"t m0 x75 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">328<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs51\"><div class=\"t m0 x2 h2d y877 ff2 fs6 fc1 sc1 ls1 ws0\">(1) <span class=\"_ _4\"></span>Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>huur <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>gebouw <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>aanvankelijk <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>huurtermijn <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>jaar <span class=\"_ _4\"></span>genomen. <span class=\"_ _5\"></span>Aangezien Oxuri<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>niet <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>vo<span class=\"_ _2\"></span>lledige </div><div class=\"t m0 x2 h2d y642 ff2 fs6 fc1 sc1 ls1 ws0\">looptijd zal <span class=\"_ _2\"></span>aanhouden <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>een<span class=\"_ _2\"></span> mo<span class=\"_ _2\"></span>gelijkheid is <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>jaar <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>be\u00ebindigen, is <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>wijziging <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>deze </div><div class=\"t m0 x2 h2d y878 ff2 fs6 fc1 sc1 ls1 ws0\">aanpassing weer te geven. </div><div class=\"t m0 x2 h3 y879 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y87a ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>leasebetalingen <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>bovenstaande <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>abel <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,211 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>(2022: <span class=\"_ _9\"></span>0,294 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro) <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y87b ff4 fs1 fc1 sc1 ls1 ws0\">aangesloten <span class=\"_ _20\"> </span>met <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>post <span class=\"_ _1a\"> </span>\u201cBetaalde<span class=\"_ _4\"></span> <span class=\"_ _1a\"> </span>hoofdsom <span class=\"_ _20\"> </span>op <span class=\"_ _1a\"> </span>leaseverplichting<span class=\"_ _4\"></span>en\u201d <span class=\"_ _1a\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1a\"> </span>geconsolideerd<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y87c ff2 fs1 fc1 sc1 ls1 ws0\">kasstroomov<span class=\"_ _4\"></span>erzicht. </div><div class=\"t m0 x2 h3 y87d ff4 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _a\"></span>afschrijving <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activa <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>gebruiks<span class=\"_ _4\"></span>recht <span class=\"_ _a\"></span>is <span class=\"_ _a\"></span>afgestemd <span class=\"_ _a\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>post <span class=\"_ _a\"></span>\u201cAfschrijving<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _3\"></span>r<span class=\"_ _2\"></span>echt<span class=\"_ _2\"></span><span class=\"ff2\">-<span class=\"ls17\">op</span>-<span class=\"_ _3b\"> </span></span></div><div class=\"t m0 x2 h3 y87e ff4 fs1 fc1 sc1 ls1 ws0\">gebruik activa<span class=\"_ _4\"></span>\u201d in het geco<span class=\"_ _4\"></span>nsolideerd kas<span class=\"_ _4\"></span>stroomov<span class=\"_ _4\"></span>erzicht<span class=\"_ _3b\"> </span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y87f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y880 ff2 fs1 fc1 sc1 ls1 ws0\">Op 31 decemb<span class=\"_ _4\"></span>er 2023, had <span class=\"_ _4\"></span>Oxurion uitstaand<span class=\"_ _4\"></span>e leaseve<span class=\"_ _4\"></span>rplichtingen die<span class=\"_ _4\"></span> als volgt v<span class=\"_ _4\"></span>erschuldi<span class=\"_ _4\"></span>gd zijn: </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "<div class=\"c w2 h0 gs54\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.3 Imma<span class=\"_ _4\"></span>teri\u00eble activa<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs55\"><table class=\"s w174 hd6\" id=\"_be20d4c6-4211-46d2-9441-0bc3333afee9\"><tr><td></td><td class=\"c x14b ycce w175 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Intern<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccf wa7 h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x14c ycd0 w176 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ontwikkelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x14d ycd0 w177 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14e ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14f ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x150 ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x151 ycd0 w179 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licenties<span class=\"_ _3b\"> </span></div></td><td class=\"c xf5 yccf wad h44\"><div class=\"t m0 x63 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x152 ycd1 w17a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Microplasmin<span class=\"_ _3b\"> </span></div></td><td class=\"c x153 ycd1 w17b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Nuvue<span class=\"_ _3b\"> </span></div></td><td class=\"c x154 ycd1 w17c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Grifols<span class=\"_ _3b\"> </span></div></td><td class=\"c x155 ycd1 w17d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Galapagos<span class=\"_ _3b\"> </span></div></td><td class=\"c x156 ycd1 w17e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls4a ws0\">VIB<span class=\"_ _3b\"> </span></div></td><td class=\"c x157 ycd1 w17f hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Andere<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x158 ycd2 w180 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Phase III<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd3 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd4 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycd4 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycd4 wa9 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycd4 waa h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycd4 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd4 wa9 h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycd4 wac h8\"><div class=\"t m0 x7d ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c xf5 ycd4 wad h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycd5 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycd5 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycd5 wa9 h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycd5 waa h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycd5 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd5 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd5 wac h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c xf5 ycd5 wad h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycd6 w181 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycd7 waf h3e\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycd7 waa h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycd7 wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycd7 wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd7 wad h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-42.144 </div></td></tr><tr><td class=\"c xec ycd8 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd9 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycd9 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycd9 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycd9 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd9 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd9 wad h8\"><div class=\"t m0 x7f ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ycda wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycdb wae hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycdb waf hb\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdb waa hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdb wab hb\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdb wb0 hb\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdb wad hb\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdc wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 ycdc waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdc waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdc wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdc wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdc wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdd wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycdd waf h8\"><div class=\"t m0 x29 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdd waa h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdd wab h8\"><div class=\"t m0 x6b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdd wb0 h8\"><div class=\"t m0 x88 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdd wad h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycde w183 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycdf waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdf waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdf wab h3e\"><div class=\"t m0 x4b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdf wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdf wad h3e\"><div class=\"t m0 x63 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td></tr><tr><td class=\"c xec yce0 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce1 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce1 wa8 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce1 wb2 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce1 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce1 wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce1 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce2 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce3 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 yce3 wa8 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a yce3 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b yce3 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c yce3 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d yce3 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e yce3 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f yce3 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 yce4 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 yce4 wa8 h8\"><div class=\"t m0 xe ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a yce4 wb1 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b yce4 wb2 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c yce4 wb3 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce4 wb1 h8\"><div class=\"t m0 x7a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce4 wb0 h8\"><div class=\"t m0 x4b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f yce4 wac h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec yce5 w181 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 yce6 wa8 h3e\"><div class=\"t m0 xe ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b yce6 wb2 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c yce6 wb3 h3e\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e yce6 wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce6 wac h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec yce7 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce8 wa7 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce8 wa8 hb\"><div class=\"t m0 xb ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce8 wb2 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce8 wb3 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce8 wb0 hb\"><div class=\"t m0 x88 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 yce8 wad hb\"><div class=\"t m0 x64 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce9 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycea wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycea waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycea waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycea wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycea wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycea wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yceb wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 yceb waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yceb waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yceb wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yceb wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yceb wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycec wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycec waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycec waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycec wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycec wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycec wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec yced w183 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycee waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycee waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycee wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycee wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycee wad h3e\"><div class=\"t m0 x64 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycef w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf0 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf0 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf0 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf0 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf0 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf0 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycf1 wae h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf2 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycf2 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycf2 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycf2 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycf2 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycf2 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycf2 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f ycf2 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycf3 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycf3 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycf3 wb1 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycf3 wb2 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycf3 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf3 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf3 wb0 h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f ycf3 wac h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycf4 w181 hd7\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycf5 waf h27\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycf5 wb2 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycf5 wb3 h27\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycf5 wb0 h27\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycf5 wac h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec ycf6 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf7 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf7 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf7 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf7 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf7 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf7 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table></div><div class=\"c w2 h0 gs57\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>beperkte gebruiks<span class=\"_ _4\"></span>duur </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Bij <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>JETREA<span class=\"_ _4\"></span>\u00ae <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveerde <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>klinis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>tudie <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>ocrip<span class=\"_ _4\"></span>lasmine </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">(intern gegen<span class=\"_ _4\"></span>ereerde Micro<span class=\"_ _4\"></span>plasmine Fase 3) en twee ex<span class=\"_ _4\"></span>tern verworven<span class=\"_ _4\"></span> licenties die gebruik<span class=\"_ _4\"></span>t werden voor </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">de ontwikkeling van JETREA\u00ae: NuVue en Grifols. <span class=\"_ _2\"></span>De geactiveerde kosten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>werden afgesc<span class=\"_ _4\"></span>hreven met <span class=\"_ _2\"></span>ingang<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>merciali<span class=\"_ _4\"></span>sering <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>le<span class=\"_ _4\"></span>vensduur <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>oc<span class=\"_ _4\"></span>trooi, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>was </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">vastgesteld op 11,<span class=\"_ _4\"></span>8 jaar. We verwijzen naar he<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>hoofdstuk over het<span class=\"_ _4\"></span> boekhoudbeleid<span class=\"_ _4\"></span> voor <span class=\"_ _2\"></span>meer info<span class=\"_ _4\"></span>rmatie </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">over ocriplas<span class=\"_ _4\"></span>mine.<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 yeb ff1 fs1 fc1 sc3 ls1 ws0\">In pand gegev<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">In het <span class=\"_ _2\"></span>kader van de Kreos/Pontifax converte<span class=\"_ _4\"></span>erbare obligatie, heeft de Groep een pand gevestigd voor een </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">maximumbedr<span class=\"_ _4\"></span>ag van 1<span class=\"_ _4\"></span>0,0 miljoen eu<span class=\"_ _4\"></span>ro op (i) d<span class=\"_ _4\"></span>e handelszaak <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap, met inbegrip<span class=\"_ _4\"></span> van haa<span class=\"_ _4\"></span>r </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">intellectu<span class=\"_ _4\"></span>ele <span class=\"_ _16\"> </span>eigendom <span class=\"_ _19\"> </span>en <span class=\"_ _16\"> </span>(ii) <span class=\"_ _19\"> </span>de <span class=\"_ _16\"> </span>octrooien <span class=\"_ _16\"> </span>en <span class=\"_ _19\"> </span>octrooiaan<span class=\"_ _4\"></span>vragen <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>families <span class=\"_ _16\"> </span>WO202004<span class=\"_ _4\"></span>3533 <span class=\"_ _16\"> </span>en </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">WO200512<span class=\"_ _4\"></span>3734, met betrek<span class=\"_ _4\"></span>king tot THR-687, die zijn i<span class=\"_ _4\"></span>ngeschre<span class=\"_ _4\"></span>ven in het Belgisch<span class=\"_ _4\"></span> nationaal pandreg<span class=\"_ _4\"></span>ister.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">Daarnaast <span class=\"_ _f\"> </span>zal <span class=\"_ _17\"> </span>een <span class=\"_ _f\"> </span>pand <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>geregist<span class=\"_ _4\"></span>reerd <span class=\"_ _f\"> </span>op <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>Amerikaanse <span class=\"_ _f\"> </span>octrooi <span class=\"_ _f\"> </span>10.703.752 <span class=\"_ _f\"> </span>(aanvraag </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">16/554.2<span class=\"_ _4\"></span>59 <span class=\"_ _2\"></span>ingediend <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>19 <span class=\"_ _2\"></span>augustus <span class=\"_ _2\"></span>2019) <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>betrekking t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>THR-<span class=\"ls6\">68</span>7 <span class=\"_ _9\"></span>bij <span class=\"_ _2\"></span>het U<span class=\"_ _2\"></span>nited States <span class=\"_ _2\"></span>Patent <span class=\"_ _2\"></span>and </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">Trademark<span class=\"_ _4\"></span> Office. </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y11b ff1 fs1 fc1 sc3 ls1 ws0\">Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>onbeperkte ge<span class=\"_ _4\"></span>bruiksduur </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>Galapagos-Lic<span class=\"_ _4\"></span>entie <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>externe,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>licentie <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">tot <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>programma <span class=\"_ _9\"></span>THR-687, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>eling <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>commercialiserin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tegrine-antagonisten. <span class=\"_ _9\"></span>De </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">deel A data too<span class=\"_ _4\"></span>nden aan dat THR-6<span class=\"_ _4\"></span>87 veilig was en goed <span class=\"_ _4\"></span>werd verdrag<span class=\"_ _4\"></span>en, zonder ern<span class=\"_ _4\"></span>stige bijwerkingen <span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">dat <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>pati\u00ebnten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>reddingsmedicati<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>nodig<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>maand <span class=\"_ _2\"></span>3. <span class=\"_ _2\"></span>Er <span class=\"_ _9\"></span>was <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>onvoldoende<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">bewijs <span class=\"_ _4\"></span>van w<span class=\"_ _4\"></span>erkzaamheid<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belangrijks<span class=\"_ _4\"></span>te eindpun<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>(best g<span class=\"_ _4\"></span>ecorrigeerd<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>ezichtss<span class=\"_ _4\"></span>cherpte en <span class=\"_ _4\"></span>cent<span class=\"_ _4\"></span>rale </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">subvelddik<span class=\"_ _4\"></span>te). <span class=\"_ _8\"> </span>Daarom <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _8\"> </span>beslo<span class=\"_ _4\"></span>ten <span class=\"_ _8\"> </span>THR<span class=\"_ _2\"></span>-687 <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>verd<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>te  o<span class=\"_ _4\"></span>nderzoek<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in  deel<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>B  van <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">INTEGRAL-s<span class=\"_ _4\"></span>tudie. <span class=\"_ _3\"></span>Om <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Galapagos-licentie <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>afge<span class=\"_ _4\"></span>waardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>202<span class=\"_ _4\"></span>2. </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">Voor <span class=\"_ _4\"></span>meer <span class=\"_ _5\"></span>details <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de o<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>kundige <span class=\"_ _5\"></span>verwerking <span class=\"_ _4\"></span>verwij<span class=\"_ _4\"></span>zen <span class=\"_ _4\"></span>we <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>toelichting<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">5.8 onder he<span class=\"_ _4\"></span>t hoofdstuk ov<span class=\"_ _4\"></span>er de belang<span class=\"_ _4\"></span>rijkste reg<span class=\"_ _4\"></span>elingen. </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _2\"></span>VIB-licentie heeft <span class=\"_ _9\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Oncurious verworven <span class=\"_ _2\"></span>licentie voor <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>portefeuill<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">van vijf <span class=\"_ _2\"></span>unieke <span class=\"_ _2\"></span>immuno-onc<span class=\"_ _4\"></span>ologisch<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>middelen <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>volgende generatie <span class=\"_ _2\"></span>die verder worden <span class=\"_ _2\"></span>ontwikkeld.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">Dit <span class=\"_ _4\"></span>actiefbes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _5\"></span>werd <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>VIB <span class=\"_ _4\"></span>ingebrach<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>natura <span class=\"_ _5\"></span>en w<span class=\"_ _4\"></span>erd <span class=\"_ _4\"></span>geac<span class=\"_ _4\"></span>tiveerd <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>basis <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">vastgesteld <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>onafh<span class=\"_ _4\"></span>ankelijk <span class=\"_ _4\"></span>taxateur. <span class=\"_ _5\"></span>Voor deze <span class=\"_ _4\"></span>licenti<span class=\"_ _4\"></span>e is<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>juni <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>waardeve<span class=\"_ _4\"></span>rmindering </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">geboekt, <span class=\"_ _7\"> </span>omdat <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _7\"> </span>niet <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>rechtstreeks <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>deze<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>activa <span class=\"_ _7\"> </span>wou <span class=\"_ _7\"> </span>investere<span class=\"_ _4\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _f\"> </span>vennootsch<span class=\"_ _4\"></span>ap </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">onderzocht<span class=\"_ _4\"></span> tevens de mogel<span class=\"_ _4\"></span>ijkheid om voor Oncurio<span class=\"_ _4\"></span>us een bijkomende<span class=\"_ _4\"></span> investeerde<span class=\"_ _4\"></span>r aan te trekken,<span class=\"_ _4\"></span> maar </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">is <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>geslaag<span class=\"_ _4\"></span>d <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ransactie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>aanvaardba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>brengen. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>meer </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">details over<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>mst en de bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e verwerking<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e naar toeli<span class=\"_ _4\"></span>chting 5.8 on<span class=\"_ _4\"></span>der </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">het <span class=\"_ _8\"> </span>hoofdstuk <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>belangrijkste <span class=\"_ _e\"> </span>regelingen. <span class=\"_ _e\"> </span>Behalve <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>portefeuill<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>vijf <span class=\"_ _8\"> </span>immuno-oncologis<span class=\"_ _4\"></span>che </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">middelen <span class=\"_ _9\"></span>omvat <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>kolo<span class=\"_ _4\"></span>m <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>VIB-licenti<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ook<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>TB-4<span class=\"_ _4\"></span>03, <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>brutobo<span class=\"_ _4\"></span>ekwaar<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,125 <span class=\"_ _9\"></span>miljoen </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">euro, waarop in<span class=\"_ _4\"></span> 2020 een<span class=\"_ _4\"></span> waardeve<span class=\"_ _4\"></span>rmindering we<span class=\"_ _4\"></span>rd geboekt.<span class=\"_ _3b\"> </span>  </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>Onderzoek op <span class=\"_ _4\"></span>bijzondere wa<span class=\"_ _4\"></span>ardevermind<span class=\"_ _4\"></span>ering op 31 dec<span class=\"_ _4\"></span>ember 2023 Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>vaste <span class=\"_ _e\"> </span>activa <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>onbeperkte <span class=\"_ _a\"></span>gebruiksdu<span class=\"_ _4\"></span>ur <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>jaarlijks <span class=\"_ _a\"></span>beoordeeld <span class=\"_ _a\"></span>op <span class=\"_ _e\"> </span>bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering, aangezien ze niet worden <span class=\"_ _2\"></span>afgesch<span class=\"_ _4\"></span>reven. Immateri\u00eble vaste activa met een beperkte gebruiksduur<span class=\"_ _4\"></span> worden beoo<span class=\"_ _4\"></span>rdeeld op bij<span class=\"_ _4\"></span>zondere waard<span class=\"_ _4\"></span>evermindering in<span class=\"_ _4\"></span>dien er aan<span class=\"_ _4\"></span>wijzingen bestaan.<span class=\"_ _4\"></span>  De <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tellectuele-<span class=\"_ _4\"></span>eigendomsl<span class=\"_ _4\"></span>icentie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Galapagos, <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>volledig<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>fgewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>(1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro)<span class=\"lse\">, <span class=\"_ _3\"></span></span>gezien de aankond<span class=\"_ _4\"></span>iging in d<span class=\"_ _4\"></span>e eerste<span class=\"_ _4\"></span> helft van<span class=\"_ _4\"></span> 2022 dat<span class=\"_ _4\"></span> Oxurion <span class=\"_ _4\"></span>besloten he<span class=\"_ _4\"></span>eft THR-687<span class=\"_ _4\"></span> niet verd<span class=\"_ _4\"></span>er te z<span class=\"_ _4\"></span>etten naar<span class=\"_ _4\"></span> deel B van de I<span class=\"_ _4\"></span>NTEGRAL-s<span class=\"_ _4\"></span>tudie. De intellectuele-eig<span class=\"_ _4\"></span>endomsli<span class=\"_ _4\"></span>centie van VIB <span class=\"_ _2\"></span>werd op 30 juni 2021 <span class=\"_ _2\"></span>volledig afgewaa<span class=\"_ _4\"></span>rdeerd op basis van een waardevermin<span class=\"_ _4\"></span>deringsindi<span class=\"_ _4\"></span>cator <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>hield <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aankondiging, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>helft<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>t Oxurion <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>langer<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>rechtstr<span class=\"_ _4\"></span>eeks <span class=\"_ _3\"></span>zou <span class=\"_ _9\"></span>investeren <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>Oncurious <span class=\"_ _3\"></span>(onco<span class=\"_ _4\"></span>logie). <span class=\"_ _9\"></span>Naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>daarvan <span class=\"_ _9\"></span>werd voor de onco<span class=\"_ _4\"></span>logische activ<span class=\"_ _4\"></span>a een bijzon<span class=\"_ _4\"></span>dere waardev<span class=\"_ _4\"></span>ermindering v<span class=\"_ _4\"></span>an 1,127 mi<span class=\"_ _4\"></span>ljoen euro geboek<span class=\"_ _4\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "5.7.3 Imma<span class=\"_ _4\"></span>teri\u00eble activa<span class=\"_ _4\"></span> <table class=\"s w174 hd6\" id=\"_be20d4c6-4211-46d2-9441-0bc3333afee9\"><tr><td></td><td class=\"c x14b ycce w175 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Intern<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccf wa7 h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x14c ycd0 w176 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ontwikkelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x14d ycd0 w177 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14e ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14f ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x150 ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x151 ycd0 w179 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licenties<span class=\"_ _3b\"> </span></div></td><td class=\"c xf5 yccf wad h44\"><div class=\"t m0 x63 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x152 ycd1 w17a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Microplasmin<span class=\"_ _3b\"> </span></div></td><td class=\"c x153 ycd1 w17b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Nuvue<span class=\"_ _3b\"> </span></div></td><td class=\"c x154 ycd1 w17c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Grifols<span class=\"_ _3b\"> </span></div></td><td class=\"c x155 ycd1 w17d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Galapagos<span class=\"_ _3b\"> </span></div></td><td class=\"c x156 ycd1 w17e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls4a ws0\">VIB<span class=\"_ _3b\"> </span></div></td><td class=\"c x157 ycd1 w17f hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Andere<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x158 ycd2 w180 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Phase III<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd3 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd4 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycd4 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycd4 wa9 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycd4 waa h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycd4 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd4 wa9 h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycd4 wac h8\"><div class=\"t m0 x7d ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c xf5 ycd4 wad h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycd5 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycd5 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycd5 wa9 h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycd5 waa h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycd5 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd5 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd5 wac h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c xf5 ycd5 wad h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycd6 w181 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycd7 waf h3e\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycd7 waa h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycd7 wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycd7 wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd7 wad h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-42.144 </div></td></tr><tr><td class=\"c xec ycd8 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd9 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycd9 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycd9 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycd9 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd9 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd9 wad h8\"><div class=\"t m0 x7f ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ycda wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycdb wae hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycdb waf hb\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdb waa hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdb wab hb\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdb wb0 hb\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdb wad hb\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdc wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 ycdc waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdc waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdc wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdc wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdc wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdd wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycdd waf h8\"><div class=\"t m0 x29 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdd waa h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdd wab h8\"><div class=\"t m0 x6b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdd wb0 h8\"><div class=\"t m0 x88 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdd wad h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycde w183 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycdf waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdf waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdf wab h3e\"><div class=\"t m0 x4b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdf wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdf wad h3e\"><div class=\"t m0 x63 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td></tr><tr><td class=\"c xec yce0 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce1 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce1 wa8 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce1 wb2 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce1 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce1 wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce1 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce2 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce3 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 yce3 wa8 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a yce3 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b yce3 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c yce3 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d yce3 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e yce3 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f yce3 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 yce4 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 yce4 wa8 h8\"><div class=\"t m0 xe ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a yce4 wb1 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b yce4 wb2 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c yce4 wb3 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce4 wb1 h8\"><div class=\"t m0 x7a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce4 wb0 h8\"><div class=\"t m0 x4b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f yce4 wac h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec yce5 w181 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 yce6 wa8 h3e\"><div class=\"t m0 xe ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b yce6 wb2 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c yce6 wb3 h3e\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e yce6 wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce6 wac h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec yce7 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce8 wa7 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce8 wa8 hb\"><div class=\"t m0 xb ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce8 wb2 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce8 wb3 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce8 wb0 hb\"><div class=\"t m0 x88 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 yce8 wad hb\"><div class=\"t m0 x64 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce9 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycea wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycea waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycea waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycea wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycea wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycea wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yceb wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 yceb waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yceb waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yceb wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yceb wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yceb wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycec wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycec waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycec waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycec wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycec wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycec wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec yced w183 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycee waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycee waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycee wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycee wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycee wad h3e\"><div class=\"t m0 x64 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycef w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf0 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf0 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf0 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf0 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf0 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf0 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycf1 wae h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf2 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycf2 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycf2 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycf2 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycf2 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycf2 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycf2 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f ycf2 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycf3 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycf3 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycf3 wb1 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycf3 wb2 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycf3 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf3 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf3 wb0 h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f ycf3 wac h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycf4 w181 hd7\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycf5 waf h27\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycf5 wb2 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycf5 wb3 h27\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycf5 wb0 h27\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycf5 wac h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec ycf6 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf7 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf7 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf7 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf7 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf7 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf7 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>beperkte gebruiks<span class=\"_ _4\"></span>duur Bij <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>JETREA<span class=\"_ _4\"></span>\u00ae <span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>tiveerde <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>kosten <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>klinis<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>tudie <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>ocrip<span class=\"_ _4\"></span>lasmine (intern gegen<span class=\"_ _4\"></span>ereerde Micro<span class=\"_ _4\"></span>plasmine Fase 3) en twee ex<span class=\"_ _4\"></span>tern verworven<span class=\"_ _4\"></span> licenties die gebruik<span class=\"_ _4\"></span>t werden voor de ontwikkeling van JETREA\u00ae: NuVue en Grifols. <span class=\"_ _2\"></span>De geactiveerde kosten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>werden afgesc<span class=\"_ _4\"></span>hreven met <span class=\"_ _2\"></span>ingang<span class=\"_ _4\"></span> van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>merciali<span class=\"_ _4\"></span>sering <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>le<span class=\"_ _4\"></span>vensduur <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>oc<span class=\"_ _4\"></span>trooi, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>was vastgesteld op 11,<span class=\"_ _4\"></span>8 jaar. We verwijzen naar he<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>hoofdstuk over het<span class=\"_ _4\"></span> boekhoudbeleid<span class=\"_ _4\"></span> voor <span class=\"_ _2\"></span>meer info<span class=\"_ _4\"></span>rmatie over ocriplas<span class=\"_ _4\"></span>mine.<span class=\"_ _3b\"> </span>In pand gegev<span class=\"_ _4\"></span>en immateri<span class=\"_ _4\"></span>\u00eble activa In het <span class=\"_ _2\"></span>kader van de Kreos/Pontifax converte<span class=\"_ _4\"></span>erbare obligatie, heeft de Groep een pand gevestigd voor een maximumbedr<span class=\"_ _4\"></span>ag van 1<span class=\"_ _4\"></span>0,0 miljoen eu<span class=\"_ _4\"></span>ro op (i) d<span class=\"_ _4\"></span>e handelszaak <span class=\"_ _4\"></span>van de Venno<span class=\"_ _4\"></span>otschap, met inbegrip<span class=\"_ _4\"></span> van haa<span class=\"_ _4\"></span>r intellectu<span class=\"_ _4\"></span>ele <span class=\"_ _16\"> </span>eigendom <span class=\"_ _19\"> </span>en <span class=\"_ _16\"> </span>(ii) <span class=\"_ _19\"> </span>de <span class=\"_ _16\"> </span>octrooien <span class=\"_ _16\"> </span>en <span class=\"_ _19\"> </span>octrooiaan<span class=\"_ _4\"></span>vragen <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>families <span class=\"_ _16\"> </span>WO202004<span class=\"_ _4\"></span>3533 <span class=\"_ _16\"> </span>en WO200512<span class=\"_ _4\"></span>3734, met betrek<span class=\"_ _4\"></span>king tot THR-687, die zijn i<span class=\"_ _4\"></span>ngeschre<span class=\"_ _4\"></span>ven in het Belgisch<span class=\"_ _4\"></span> nationaal pandreg<span class=\"_ _4\"></span>ister.<span class=\"_ _4\"></span> Daarnaast <span class=\"_ _f\"> </span>zal <span class=\"_ _17\"> </span>een <span class=\"_ _f\"> </span>pand <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>geregist<span class=\"_ _4\"></span>reerd <span class=\"_ _f\"> </span>op <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>Amerikaanse <span class=\"_ _f\"> </span>octrooi <span class=\"_ _f\"> </span>10.703.752 <span class=\"_ _f\"> </span>(aanvraag 16/554.2<span class=\"_ _4\"></span>59 <span class=\"_ _2\"></span>ingediend <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>19 <span class=\"_ _2\"></span>augustus <span class=\"_ _2\"></span>2019) <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>betrekking t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>THR-<span class=\"ls6\">68</span>7 <span class=\"_ _9\"></span>bij <span class=\"_ _2\"></span>het U<span class=\"_ _2\"></span>nited States <span class=\"_ _2\"></span>Patent <span class=\"_ _2\"></span>and Trademark<span class=\"_ _4\"></span> Office. Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>onbeperkte ge<span class=\"_ _4\"></span>bruiksduur De <span class=\"_ _9\"></span>Galapagos-Lic<span class=\"_ _4\"></span>entie <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>externe,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>licentie <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> tot <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>programma <span class=\"_ _9\"></span>THR-687, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>eling <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>commercialiserin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tegrine-antagonisten. <span class=\"_ _9\"></span>De deel A data too<span class=\"_ _4\"></span>nden aan dat THR-6<span class=\"_ _4\"></span>87 veilig was en goed <span class=\"_ _4\"></span>werd verdrag<span class=\"_ _4\"></span>en, zonder ern<span class=\"_ _4\"></span>stige bijwerkingen <span class=\"_ _4\"></span>en dat <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>pati\u00ebnten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>reddingsmedicati<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>nodig<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>maand <span class=\"_ _2\"></span>3. <span class=\"_ _2\"></span>Er <span class=\"_ _9\"></span>was <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>onvoldoende<span class=\"_ _4\"></span> bewijs <span class=\"_ _4\"></span>van w<span class=\"_ _4\"></span>erkzaamheid<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belangrijks<span class=\"_ _4\"></span>te eindpun<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>(best g<span class=\"_ _4\"></span>ecorrigeerd<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>ezichtss<span class=\"_ _4\"></span>cherpte en <span class=\"_ _4\"></span>cent<span class=\"_ _4\"></span>rale subvelddik<span class=\"_ _4\"></span>te). <span class=\"_ _8\"> </span>Daarom <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _8\"> </span>beslo<span class=\"_ _4\"></span>ten <span class=\"_ _8\"> </span>THR<span class=\"_ _2\"></span>-687 <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>verd<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>te  o<span class=\"_ _4\"></span>nderzoek<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in  deel<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>B  van <span class=\"_ _e\"> </span>de INTEGRAL-s<span class=\"_ _4\"></span>tudie. <span class=\"_ _3\"></span>Om <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Galapagos-licentie <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>afge<span class=\"_ _4\"></span>waardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>202<span class=\"_ _4\"></span>2. Voor <span class=\"_ _4\"></span>meer <span class=\"_ _5\"></span>details <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de o<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>kundige <span class=\"_ _5\"></span>verwerking <span class=\"_ _4\"></span>verwij<span class=\"_ _4\"></span>zen <span class=\"_ _4\"></span>we <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>toelichting<span class=\"_ _4\"></span> 5.8 onder he<span class=\"_ _4\"></span>t hoofdstuk ov<span class=\"_ _4\"></span>er de belang<span class=\"_ _4\"></span>rijkste reg<span class=\"_ _4\"></span>elingen. De <span class=\"_ _2\"></span>VIB-licentie heeft <span class=\"_ _9\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Oncurious verworven <span class=\"_ _2\"></span>licentie voor <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>portefeuill<span class=\"_ _4\"></span>e van vijf <span class=\"_ _2\"></span>unieke <span class=\"_ _2\"></span>immuno-onc<span class=\"_ _4\"></span>ologisch<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>middelen <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>volgende generatie <span class=\"_ _2\"></span>die verder worden <span class=\"_ _2\"></span>ontwikkeld.<span class=\"_ _4\"></span> Dit <span class=\"_ _4\"></span>actiefbes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _5\"></span>werd <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>VIB <span class=\"_ _4\"></span>ingebrach<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>natura <span class=\"_ _5\"></span>en w<span class=\"_ _4\"></span>erd <span class=\"_ _4\"></span>geac<span class=\"_ _4\"></span>tiveerd <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>basis <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde<span class=\"_ _4\"></span> vastgesteld <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>onafh<span class=\"_ _4\"></span>ankelijk <span class=\"_ _4\"></span>taxateur. <span class=\"_ _5\"></span>Voor deze <span class=\"_ _4\"></span>licenti<span class=\"_ _4\"></span>e is<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>juni <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>waardeve<span class=\"_ _4\"></span>rmindering geboekt, <span class=\"_ _7\"> </span>omdat <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _7\"> </span>niet <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>rechtstreeks <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>deze<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>activa <span class=\"_ _7\"> </span>wou <span class=\"_ _7\"> </span>investere<span class=\"_ _4\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _f\"> </span>vennootsch<span class=\"_ _4\"></span>ap onderzocht<span class=\"_ _4\"></span> tevens de mogel<span class=\"_ _4\"></span>ijkheid om voor Oncurio<span class=\"_ _4\"></span>us een bijkomende<span class=\"_ _4\"></span> investeerde<span class=\"_ _4\"></span>r aan te trekken,<span class=\"_ _4\"></span> maar is <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>geslaag<span class=\"_ _4\"></span>d <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ransactie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>aanvaardba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>brengen. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>meer details over<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>mst en de bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e verwerking<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e naar toeli<span class=\"_ _4\"></span>chting 5.8 on<span class=\"_ _4\"></span>der het <span class=\"_ _8\"> </span>hoofdstuk <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>belangrijkste <span class=\"_ _e\"> </span>regelingen. <span class=\"_ _e\"> </span>Behalve <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>portefeuill<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>vijf <span class=\"_ _8\"> </span>immuno-oncologis<span class=\"_ _4\"></span>che middelen <span class=\"_ _9\"></span>omvat <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>kolo<span class=\"_ _4\"></span>m <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>VIB-licenti<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ook<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>TB-4<span class=\"_ _4\"></span>03, <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>brutobo<span class=\"_ _4\"></span>ekwaar<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,125 <span class=\"_ _9\"></span>miljoen euro, waarop in<span class=\"_ _4\"></span> 2020 een<span class=\"_ _4\"></span> waardeve<span class=\"_ _4\"></span>rmindering we<span class=\"_ _4\"></span>rd geboekt.<span class=\"_ _3b\"> </span>Onderzoek op <span class=\"_ _4\"></span>bijzondere wa<span class=\"_ _4\"></span>ardevermind<span class=\"_ _4\"></span>ering op 31 dec<span class=\"_ _4\"></span>ember 2023 Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>vaste <span class=\"_ _e\"> </span>activa <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>onbeperkte <span class=\"_ _a\"></span>gebruiksdu<span class=\"_ _4\"></span>ur <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>jaarlijks <span class=\"_ _a\"></span>beoordeeld <span class=\"_ _a\"></span>op <span class=\"_ _e\"> </span>bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering, aangezien ze niet worden <span class=\"_ _2\"></span>afgesch<span class=\"_ _4\"></span>reven. Immateri\u00eble vaste activa met een beperkte gebruiksduur<span class=\"_ _4\"></span> worden beoo<span class=\"_ _4\"></span>rdeeld op bij<span class=\"_ _4\"></span>zondere waard<span class=\"_ _4\"></span>evermindering in<span class=\"_ _4\"></span>dien er aan<span class=\"_ _4\"></span>wijzingen bestaan.<span class=\"_ _4\"></span>  De <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tellectuele-<span class=\"_ _4\"></span>eigendomsl<span class=\"_ _4\"></span>icentie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Galapagos, <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>volledig<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>fgewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>(1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro)<span class=\"lse\">, <span class=\"_ _3\"></span></span>gezien de aankond<span class=\"_ _4\"></span>iging in d<span class=\"_ _4\"></span>e eerste<span class=\"_ _4\"></span> helft van<span class=\"_ _4\"></span> 2022 dat<span class=\"_ _4\"></span> Oxurion <span class=\"_ _4\"></span>besloten he<span class=\"_ _4\"></span>eft THR-687<span class=\"_ _4\"></span> niet verd<span class=\"_ _4\"></span>er te z<span class=\"_ _4\"></span>etten naar<span class=\"_ _4\"></span> deel B van de I<span class=\"_ _4\"></span>NTEGRAL-s<span class=\"_ _4\"></span>tudie. De intellectuele-eig<span class=\"_ _4\"></span>endomsli<span class=\"_ _4\"></span>centie van VIB <span class=\"_ _2\"></span>werd op 30 juni 2021 <span class=\"_ _2\"></span>volledig afgewaa<span class=\"_ _4\"></span>rdeerd op basis van een waardevermin<span class=\"_ _4\"></span>deringsindi<span class=\"_ _4\"></span>cator <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>hield <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aankondiging, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>helft<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>t Oxurion <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>langer<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>rechtstr<span class=\"_ _4\"></span>eeks <span class=\"_ _3\"></span>zou <span class=\"_ _9\"></span>investeren <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>Oncurious <span class=\"_ _3\"></span>(onco<span class=\"_ _4\"></span>logie). <span class=\"_ _9\"></span>Naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>daarvan <span class=\"_ _9\"></span>werd voor de onco<span class=\"_ _4\"></span>logische activ<span class=\"_ _4\"></span>a een bijzon<span class=\"_ _4\"></span>dere waardev<span class=\"_ _4\"></span>ermindering v<span class=\"_ _4\"></span>an 1,127 mi<span class=\"_ _4\"></span>ljoen euro geboek<span class=\"_ _4\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "5.7.3 Imma<span class=\"_ _4\"></span>teri\u00eble activa<span class=\"_ _4\"></span> <table class=\"s w174 hd6\" id=\"_be20d4c6-4211-46d2-9441-0bc3333afee9\"><tr><td></td><td class=\"c x14b ycce w175 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Intern<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yccf wa7 h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x14c ycd0 w176 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ontwikkelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x14d ycd0 w177 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14e ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x14f ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x150 ycd0 w178 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licentie<span class=\"_ _3b\"> </span></div></td><td class=\"c x151 ycd0 w179 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Licenties<span class=\"_ _3b\"> </span></div></td><td class=\"c xf5 yccf wad h44\"><div class=\"t m0 x63 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x152 ycd1 w17a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Microplasmin<span class=\"_ _3b\"> </span></div></td><td class=\"c x153 ycd1 w17b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Nuvue<span class=\"_ _3b\"> </span></div></td><td class=\"c x154 ycd1 w17c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Grifols<span class=\"_ _3b\"> </span></div></td><td class=\"c x155 ycd1 w17d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Galapagos<span class=\"_ _3b\"> </span></div></td><td class=\"c x156 ycd1 w17e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls4a ws0\">VIB<span class=\"_ _3b\"> </span></div></td><td class=\"c x157 ycd1 w17f hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Andere<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x158 ycd2 w180 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Phase III<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd3 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 1 januari 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd4 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycd4 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycd4 wa9 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycd4 waa h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycd4 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd4 wa9 h8\"><div class=\"t m0 x8e ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycd4 wac h8\"><div class=\"t m0 x7d ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c xf5 ycd4 wad h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycd5 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycd5 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycd5 wa9 h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycd5 waa h8\"><div class=\"t m0 x23 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycd5 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd5 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd5 wac h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c xf5 ycd5 wad h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycd6 w181 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycd7 waf h3e\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycd7 waa h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycd7 wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycd7 wa9 h3e\"><div class=\"t m0 x23 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycd7 wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd7 wad h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-42.144 </div></td></tr><tr><td class=\"c xec ycd8 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycd9 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycd9 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycd9 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycd9 wab h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycd9 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycd9 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycd9 wad h8\"><div class=\"t m0 x7f ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ycda wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycdb wae hb\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycdb waf hb\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdb waa hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdb wab hb\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdb wa9 hb\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdb wb0 hb\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdb wad hb\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdc wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 ycdc waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdc waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdc wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdc wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdc wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdc wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycdd wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycdd waf h8\"><div class=\"t m0 x29 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdd waa h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdd wab h8\"><div class=\"t m0 x6b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycdd wa9 h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdd wb0 h8\"><div class=\"t m0 x88 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdd wad h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycde w183 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycdf waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycdf waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycdf wab h3e\"><div class=\"t m0 x4b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycdf wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycdf wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycdf wad h3e\"><div class=\"t m0 x63 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td></tr><tr><td class=\"c xec yce0 w182 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce1 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce1 wa8 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce1 wb2 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce1 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce1 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce1 wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce1 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce2 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2022 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce3 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 yce3 wa8 h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a yce3 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b yce3 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c yce3 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d yce3 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e yce3 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f yce3 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 yce4 wa7 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 yce4 wa8 h8\"><div class=\"t m0 xe ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a yce4 wb1 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b yce4 wb2 h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c yce4 wb3 h8\"><div class=\"t m0 x68 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce4 wb1 h8\"><div class=\"t m0 x7a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce4 wb0 h8\"><div class=\"t m0 x4b ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f yce4 wac h8\"><div class=\"t m0 x74 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec yce5 w181 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 yce6 wa8 h3e\"><div class=\"t m0 xe ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b yce6 wb2 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c yce6 wb3 h3e\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d yce6 wb1 h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e yce6 wb0 h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yce6 wac h3e\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec yce7 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yce8 wa7 hb\"><div class=\"t m0 x4 ha y7ec ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 yce8 wa8 hb\"><div class=\"t m0 xb ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yce8 wb2 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yce8 wb3 hb\"><div class=\"t m0 x68 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yce8 wb1 hb\"><div class=\"t m0 x7a ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yce8 wb0 hb\"><div class=\"t m0 x88 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 yce8 wad hb\"><div class=\"t m0 x64 ha y7ed ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yce9 wa7 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Jaar afgesloten op 31 decemb<span class=\"_ _4\"></span>er 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycea wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x159 ycea waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycea waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycea wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycea wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycea wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycea wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yceb wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Verkoop </div></td><td class=\"c x159 yceb waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b yceb waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c yceb wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d yceb wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e yceb wb0 h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f yceb wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycec wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Afschrijvingskosten </div></td><td class=\"c x159 ycec waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycec waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycec wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycec wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycec wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycec wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec yced w183 hb3\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycee waf h3e\"><div class=\"t m0 x29 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycee waa h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycee wab h3e\"><div class=\"t m0 x6b ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycee wa9 h3e\"><div class=\"t m0 xd ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycee wac h3e\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycee wad h3e\"><div class=\"t m0 x64 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xec ycef w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf0 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf0 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf0 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf0 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf0 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf0 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf0 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycf1 wae h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Op 31 december 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf2 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kosten </div></td><td class=\"c x159 ycf2 waf h8\"><div class=\"t m0 x75 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">53.597 </div></td><td class=\"c x15a ycf2 wb1 h8\"><div class=\"t m0 x35 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">12.019 </div></td><td class=\"c x15b ycf2 wb2 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">9.935 </div></td><td class=\"c x15c ycf2 wb3 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td><td class=\"c x15d ycf2 wb1 h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1.252 </div></td><td class=\"c x15e ycf2 wb0 h8\"><div class=\"t m0 x4c ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">168<span class=\"ls1\"> </span></div></td><td class=\"c x15f ycf2 wac h8\"><div class=\"t m0 x49 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">77.971 </div></td></tr><tr><td class=\"c xe7 ycf3 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> afschrijving </div></td><td class=\"c x159 ycf3 waf h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-22.700 </div></td><td class=\"c x15a ycf3 wb1 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-6.578 </div></td><td class=\"c x15b ycf3 wb2 h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-5.381 </div></td><td class=\"c x15c ycf3 wb3 h8\"><div class=\"t m0 x68 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf3 wb1 h8\"><div class=\"t m0 x7a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf3 wb0 h8\"><div class=\"t m0 x4b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">168</span> </div></td><td class=\"c x15f ycf3 wac h8\"><div class=\"t m0 x74 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">-34.827 </div></td></tr><tr><td class=\"c xec ycf4 w181 hd7\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Gecumuleerde<span class=\"_ _4\"></span> bijzondere<span class=\"_ _3b\"> </span></div></td><td class=\"c x159 ycf5 waf h27\"><div class=\"t m0 x7a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-30.897 </div></td><td class=\"c x15a ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5.441 </div></td><td class=\"c x15b ycf5 wb2 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-4.554 </div></td><td class=\"c x15c ycf5 wb3 h27\"><div class=\"t m0 x4a ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.000 </div></td><td class=\"c x15d ycf5 wb1 h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-1.252 </div></td><td class=\"c x15e ycf5 wb0 h27\"><div class=\"t m0 x88 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15f ycf5 wac h27\"><div class=\"t m0 x74 ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-43.144 </div></td></tr><tr><td class=\"c xec ycf6 w182 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">waardeverminderin<span class=\"_ _4\"></span>gsverliezen<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ycf7 wae h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Nettoboekwaarde </div></td><td class=\"c x159 ycf7 waf h8\"><div class=\"t m0 x29 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15a ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15b ycf7 waa h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15c ycf7 wab h8\"><div class=\"t m0 x6b ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ycf7 wa9 h8\"><div class=\"t m0 xd ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15e ycf7 wac h8\"><div class=\"t m0 x88 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf5 ycf7 wad h8\"><div class=\"t m0 x64 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>Immateri\u00eble acti<span class=\"_ _4\"></span>va met een <span class=\"_ _4\"></span>onbeperkte ge<span class=\"_ _4\"></span>bruiksduur De <span class=\"_ _9\"></span>Galapagos-Lic<span class=\"_ _4\"></span>entie <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>externe,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>door <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>verworven<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>licentie <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>betrekking<span class=\"_ _4\"></span> tot <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>programma <span class=\"_ _9\"></span>THR-687, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ontwikk<span class=\"_ _4\"></span>eling <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>commercialiserin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tegrine-antagonisten. <span class=\"_ _9\"></span>De deel A data too<span class=\"_ _4\"></span>nden aan dat THR-6<span class=\"_ _4\"></span>87 veilig was en goed <span class=\"_ _4\"></span>werd verdrag<span class=\"_ _4\"></span>en, zonder ern<span class=\"_ _4\"></span>stige bijwerkingen <span class=\"_ _4\"></span>en dat <span class=\"_ _2\"></span>geen <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>pati\u00ebnten<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>reddingsmedicati<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>nodig<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>maand <span class=\"_ _2\"></span>3. <span class=\"_ _2\"></span>Er <span class=\"_ _9\"></span>was <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>onvoldoende<span class=\"_ _4\"></span> bewijs <span class=\"_ _4\"></span>van w<span class=\"_ _4\"></span>erkzaamheid<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belangrijks<span class=\"_ _4\"></span>te eindpun<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>(best g<span class=\"_ _4\"></span>ecorrigeerd<span class=\"_ _4\"></span>e g<span class=\"_ _4\"></span>ezichtss<span class=\"_ _4\"></span>cherpte en <span class=\"_ _4\"></span>cent<span class=\"_ _4\"></span>rale subvelddik<span class=\"_ _4\"></span>te). <span class=\"_ _8\"> </span>Daarom <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _8\"> </span>beslo<span class=\"_ _4\"></span>ten <span class=\"_ _8\"> </span>THR<span class=\"_ _2\"></span>-687 <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>verd<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>te  o<span class=\"_ _4\"></span>nderzoek<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>in  deel<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>B  van <span class=\"_ _e\"> </span>de INTEGRAL-s<span class=\"_ _4\"></span>tudie. <span class=\"_ _3\"></span>Om <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>den <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Galapagos-licentie <span class=\"_ _9\"></span>volledig <span class=\"_ _3\"></span>afge<span class=\"_ _4\"></span>waardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>202<span class=\"_ _4\"></span>2. Voor <span class=\"_ _4\"></span>meer <span class=\"_ _5\"></span>details <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de o<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>boekhoud<span class=\"_ _4\"></span>kundige <span class=\"_ _5\"></span>verwerking <span class=\"_ _4\"></span>verwij<span class=\"_ _4\"></span>zen <span class=\"_ _4\"></span>we <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>toelichting<span class=\"_ _4\"></span> 5.8 onder he<span class=\"_ _4\"></span>t hoofdstuk ov<span class=\"_ _4\"></span>er de belang<span class=\"_ _4\"></span>rijkste reg<span class=\"_ _4\"></span>elingen. De <span class=\"_ _2\"></span>VIB-licentie heeft <span class=\"_ _9\"></span>betrek<span class=\"_ _4\"></span>king <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe, <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Oncurious verworven <span class=\"_ _2\"></span>licentie voor <span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>portefeuill<span class=\"_ _4\"></span>e van vijf <span class=\"_ _2\"></span>unieke <span class=\"_ _2\"></span>immuno-onc<span class=\"_ _4\"></span>ologisch<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>middelen <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>volgende generatie <span class=\"_ _2\"></span>die verder worden <span class=\"_ _2\"></span>ontwikkeld.<span class=\"_ _4\"></span> Dit <span class=\"_ _4\"></span>actiefbes<span class=\"_ _4\"></span>tanddeel <span class=\"_ _5\"></span>werd <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>VIB <span class=\"_ _4\"></span>ingebrach<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>natura <span class=\"_ _5\"></span>en w<span class=\"_ _4\"></span>erd <span class=\"_ _4\"></span>geac<span class=\"_ _4\"></span>tiveerd <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>basis <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde<span class=\"_ _4\"></span> vastgesteld <span class=\"_ _4\"></span>door <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>onafh<span class=\"_ _4\"></span>ankelijk <span class=\"_ _4\"></span>taxateur. <span class=\"_ _5\"></span>Voor deze <span class=\"_ _4\"></span>licenti<span class=\"_ _4\"></span>e is<span class=\"_ _4\"></span> op <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>juni <span class=\"_ _4\"></span>2021 <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>waardeve<span class=\"_ _4\"></span>rmindering geboekt, <span class=\"_ _7\"> </span>omdat <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _7\"> </span>niet <span class=\"_ _7\"> </span>meer <span class=\"_ _7\"> </span>rechtstreeks <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>deze<span class=\"_ _2\"></span> <span class=\"_ _7\"> </span>activa <span class=\"_ _7\"> </span>wou <span class=\"_ _7\"> </span>investere<span class=\"_ _4\"></span>n. <span class=\"_ _7\"> </span>De <span class=\"_ _f\"> </span>vennootsch<span class=\"_ _4\"></span>ap onderzocht<span class=\"_ _4\"></span> tevens de mogel<span class=\"_ _4\"></span>ijkheid om voor Oncurio<span class=\"_ _4\"></span>us een bijkomende<span class=\"_ _4\"></span> investeerde<span class=\"_ _4\"></span>r aan te trekken,<span class=\"_ _4\"></span> maar is <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>geslaag<span class=\"_ _4\"></span>d <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ransactie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tegen <span class=\"_ _3\"></span>aanvaardba<span class=\"_ _4\"></span>re <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _3\"></span>tot <span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>brengen. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>meer details over<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>mst en de bo<span class=\"_ _4\"></span>ekhoudkundig<span class=\"_ _4\"></span>e verwerking<span class=\"_ _4\"></span> verwijzen w<span class=\"_ _4\"></span>e naar toeli<span class=\"_ _4\"></span>chting 5.8 on<span class=\"_ _4\"></span>der het <span class=\"_ _8\"> </span>hoofdstuk <span class=\"_ _e\"></span>over <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>belangrijkste <span class=\"_ _e\"> </span>regelingen. <span class=\"_ _e\"> </span>Behalve <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>portefeuill<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>vijf <span class=\"_ _8\"> </span>immuno-oncologis<span class=\"_ _4\"></span>che middelen <span class=\"_ _9\"></span>omvat <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>kolo<span class=\"_ _4\"></span>m <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>VIB-licenti<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ook<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>TB-4<span class=\"_ _4\"></span>03, <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>brutobo<span class=\"_ _4\"></span>ekwaar<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,125 <span class=\"_ _9\"></span>miljoen euro, waarop in<span class=\"_ _4\"></span> 2020 een<span class=\"_ _4\"></span> waardeve<span class=\"_ _4\"></span>rmindering we<span class=\"_ _4\"></span>rd geboekt.<span class=\"_ _3b\"> </span> Onderzoek op <span class=\"_ _4\"></span>bijzondere wa<span class=\"_ _4\"></span>ardevermind<span class=\"_ _4\"></span>ering op 31 dec<span class=\"_ _4\"></span>ember 2023 Immateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>vaste <span class=\"_ _e\"> </span>activa <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>onbeperkte <span class=\"_ _a\"></span>gebruiksdu<span class=\"_ _4\"></span>ur <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"></span>jaarlijks <span class=\"_ _a\"></span>beoordeeld <span class=\"_ _a\"></span>op <span class=\"_ _e\"> </span>bijzonde<span class=\"_ _4\"></span>re waardevermin<span class=\"_ _4\"></span>dering, aangezien ze niet worden <span class=\"_ _2\"></span>afgesch<span class=\"_ _4\"></span>reven. Immateri\u00eble vaste activa met een beperkte gebruiksduur<span class=\"_ _4\"></span> worden beoo<span class=\"_ _4\"></span>rdeeld op bij<span class=\"_ _4\"></span>zondere waard<span class=\"_ _4\"></span>evermindering in<span class=\"_ _4\"></span>dien er aan<span class=\"_ _4\"></span>wijzingen bestaan.<span class=\"_ _4\"></span>  De <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>tellectuele-<span class=\"_ _4\"></span>eigendomsl<span class=\"_ _4\"></span>icentie <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>Galapagos, <span class=\"_ _3\"></span>werd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>volledig<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>fgewaardeerd<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>(1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro)<span class=\"lse\">, <span class=\"_ _3\"></span></span>gezien de aankond<span class=\"_ _4\"></span>iging in d<span class=\"_ _4\"></span>e eerste<span class=\"_ _4\"></span> helft van<span class=\"_ _4\"></span> 2022 dat<span class=\"_ _4\"></span> Oxurion <span class=\"_ _4\"></span>besloten he<span class=\"_ _4\"></span>eft THR-687<span class=\"_ _4\"></span> niet verd<span class=\"_ _4\"></span>er te z<span class=\"_ _4\"></span>etten naar<span class=\"_ _4\"></span> deel B van de I<span class=\"_ _4\"></span>NTEGRAL-s<span class=\"_ _4\"></span>tudie. De intellectuele-eig<span class=\"_ _4\"></span>endomsli<span class=\"_ _4\"></span>centie van VIB <span class=\"_ _2\"></span>werd op 30 juni 2021 <span class=\"_ _2\"></span>volledig afgewaa<span class=\"_ _4\"></span>rdeerd op basis van een waardevermin<span class=\"_ _4\"></span>deringsindi<span class=\"_ _4\"></span>cator <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>hield <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aankondiging, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>helft<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>t Oxurion <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>langer<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>rechtstr<span class=\"_ _4\"></span>eeks <span class=\"_ _3\"></span>zou <span class=\"_ _9\"></span>investeren <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>Oncurious <span class=\"_ _3\"></span>(onco<span class=\"_ _4\"></span>logie). <span class=\"_ _9\"></span>Naar <span class=\"_ _3\"></span>aanleidin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>daarvan <span class=\"_ _9\"></span>werd voor de onco<span class=\"_ _4\"></span>logische activ<span class=\"_ _4\"></span>a een bijzon<span class=\"_ _4\"></span>dere waardev<span class=\"_ _4\"></span>ermindering v<span class=\"_ _4\"></span>an 1,127 mi<span class=\"_ _4\"></span>ljoen euro geboek<span class=\"_ _4\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "5.7.4<span class=\"ff9\"> <span class=\"_ _22\"> </span></span>Handels- en <span class=\"_ _4\"></span>overige vorderi<span class=\"_ _4\"></span>ngen, belasti<span class=\"_ _4\"></span>ngen op lang<span class=\"_ _4\"></span>e en korte t<span class=\"_ _4\"></span>ermijn  5.7.4.1 Ha<span class=\"_ _4\"></span>ndels- en overi<span class=\"_ _4\"></span>ge vorderinge<span class=\"_ _4\"></span>n <table class=\"s w184 hd8\" id=\"_42f4dc89-4769-42cc-9724-fc7c245a7463\"><tr><td class=\"c xe7 ycf8 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycf8 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf8 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycf9 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Handelsvorde<span class=\"_ _4\"></span>ringen </div></td><td class=\"c x126 ycf9 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf9 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfa w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige vord<span class=\"_ _4\"></span>eringen </div></td><td class=\"c x126 ycfa w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">703<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfa w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2.696 </div></td></tr><tr><td class=\"c xe7 ycfb w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Vooruitbe<span class=\"_ _4\"></span>taalde kosten en overige vlottende<span class=\"_ _4\"></span> activa<span class=\"_ _2\"></span> </div></td><td class=\"c x126 ycfb w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfb w6 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">309<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfc w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ycfc w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">878<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfc w6 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.321<span class=\"ls1\"> </span></div></td></tr></table>De  overig<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>vorderingen<span class=\"_ _4\"></span>  hebb<span class=\"_ _4\"></span>en  vooral <span class=\"_ _8\"> </span>betrekking <span class=\"_ _8\"> </span>op  voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span>:  0,<span class=\"ls3\">37</span>3 <span class=\"_ _8\"> </span>miljoen  euro<span class=\"_ _4\"></span>  in <span class=\"_ _8\"> </span>2023<span class=\"lse\">, </span>tegenover <span class=\"_ _2\"></span>2,376 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2022. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>voorschotten <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>vooraf <span class=\"_ _9\"></span>betaald <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>CRO-<span class=\"_ _3b\"> </span>partners, voo<span class=\"_ _4\"></span>ral in verband<span class=\"_ _4\"></span> met rechts<span class=\"_ _4\"></span>treekse kos<span class=\"_ _4\"></span>ten en doorger<span class=\"_ _4\"></span>ekende kos<span class=\"_ _4\"></span>ten. Dubieuze <span class=\"_ _5\"></span>handelsvorde<span class=\"_ _4\"></span>ringen <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>inschatting <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kredi<span class=\"_ _4\"></span>etverliezen<span class=\"_ _4\"></span> over <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gebruiksduur <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>actiefbestandde<span class=\"_ _4\"></span>el, <span class=\"_ _8\"> </span>rekening <span class=\"_ _8\"> </span>houdend <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>de  b<span class=\"_ _4\"></span>etalings<span class=\"_ _4\"></span>historiek <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de tegenpartij. O<span class=\"_ _4\"></span>p 31 decemb<span class=\"_ _4\"></span>er 2023 en 2<span class=\"_ _4\"></span>022 zijn er geen <span class=\"_ _4\"></span>materi\u00eble v<span class=\"_ _4\"></span>ervallen hand<span class=\"_ _4\"></span>elsvorderin<span class=\"_ _4\"></span>gen. De onderstaand<span class=\"_ _4\"></span>e tabel toon<span class=\"_ _4\"></span>t de evolutie<span class=\"_ _4\"></span> van de b<span class=\"_ _4\"></span>elangrijkste h<span class=\"_ _4\"></span>andelsvorde<span class=\"_ _4\"></span>ringen op bal<span class=\"_ _4\"></span>ansdatum: <table class=\"s w185 hd9\" id=\"_2ec2579f-c00e-453e-967c-cea8daecbfe5\"><tr><td class=\"c xe7 ycfd w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycfd w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfd w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfe w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Eumedica </div></td><td class=\"c x126 ycfe w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 ycfe w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">90<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycff w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Inceptua Group </div></td><td class=\"c x126 ycff w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycff w6 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">85<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd00 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">VIB </div></td><td class=\"c x126 yd00 w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd00 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">119<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd01 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Overige handel<span class=\"_ _4\"></span>svorderingen </div></td><td class=\"c x126 yd01 w5 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">38<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd01 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">22<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd02 w4 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd02 w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd02 w6 h4a\"><div class=\"t m0 xa h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Het <span class=\"_ _6\"> </span>managemen<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>heeft <span class=\"_ _6\"> </span>vold<span class=\"_ _4\"></span>oende <span class=\"_ _6\"> </span>vertrouwen <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>kredietwaa<span class=\"_ _4\"></span>rdigheid <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>tegenpartij <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de handelsvord<span class=\"_ _4\"></span>eringen word<span class=\"_ _4\"></span>en als volledig<span class=\"_ _4\"></span> inbaar bescho<span class=\"_ _4\"></span>uwd. Vervaldagenbala<span class=\"_ _4\"></span>ns van vord<span class=\"_ _4\"></span>eringen die <span class=\"_ _4\"></span>verschuldigd <span class=\"_ _4\"></span>zijn, maar nog s<span class=\"_ _4\"></span>teeds als in<span class=\"_ _4\"></span>baar worden<span class=\"_ _4\"></span> beschouwd<span class=\"_ _4\"></span>: <table class=\"s w14f hda\" id=\"_faff35cb-3b06-4e48-b5b0-02eb54eb65b3\"><tr><td class=\"c xe7 yd03 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td class=\"c x126 yd03 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd03 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd04 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">0 <span class=\"ls1\">- 60 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd04 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd04 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd05 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">60 <span class=\"ls1\">- 90 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd05 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd05 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd06 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">90 <span class=\"ls1\">- 120 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd06 w5 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd06 w6 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd07 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">meer dan 120 dage<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd07 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd07 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd08 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd08 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd08 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van de <span class=\"_ _9\"></span>inbaarheid van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>handelsvordering, houdt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _2\"></span>in de <span class=\"_ _20\"> </span>kwaliteit <span class=\"_ _11\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _20\"> </span>vordering <span class=\"_ _11\"> </span>t<span class=\"_ _2\"></span>ussen <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>datum <span class=\"_ _20\"> </span>waarop <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>krediet <span class=\"_ _11\"> </span>werd <span class=\"_ _20\"> </span>verleend <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>de rapporterin<span class=\"_ _4\"></span>gsdatum. De Groep he<span class=\"_ _4\"></span>eft geen zeke<span class=\"_ _4\"></span>rheden ve<span class=\"_ _4\"></span>rbonden aan de<span class=\"_ _4\"></span>ze vordering<span class=\"_ _4\"></span>en. 5.7.4.2<span class=\"ff10\"> <span class=\"_ _f\"> </span></span>Belastingen Belastingen o<span class=\"_ _4\"></span>p lange termijn <table class=\"s w184 hdb\" id=\"_05741ebe-f63a-40c4-8ac1-e4d7ac251995\"><tr><td class=\"c xe7 yd09 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd09 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd09 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0a w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0a w5 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.525 </div></td><td class=\"c x127 yd0a w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.785 </div></td></tr><tr><td class=\"c xe7 yd0b w4 hb\"><div class=\"t m0 x4 h9 y7dc ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd0b w5 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.525<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0b w6 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.785<span class=\"ls1\"> </span></div></td></tr></table>Oxurion ontvang<span class=\"_ _4\"></span>t belastingkredie<span class=\"_ _4\"></span>ten voor O&amp;O-uitgaven<span class=\"_ _4\"></span>. Als er onvoldoende belasti<span class=\"_ _4\"></span>ng verschuldigd is om het <span class=\"_ _8\"> </span>belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>mee <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>verrekenen, <span class=\"_ _8\"> </span>kan <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>krediet <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>overged<span class=\"_ _4\"></span>ragen <span class=\"_ _e\"> </span>naar  de<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>volgende  vijf aanslagjaren. <span class=\"_ _f\"> </span>Aan <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>eind <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>deze <span class=\"_ _17\"> </span>vijf <span class=\"_ _f\"> </span>beoordeling<span class=\"_ _4\"></span>sjaren <span class=\"_ _f\"> </span>wordt <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>saldo <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>ongebruik<span class=\"_ _4\"></span>te belastingvermin<span class=\"_ _4\"></span>dering in co<span class=\"_ _4\"></span>ntanten van de<span class=\"_ _4\"></span> overheid<span class=\"_ _4\"></span> ontvangen. Belastingen o<span class=\"_ _4\"></span>p korte termijn <table class=\"s w185 hdc\" id=\"_387f456b-d36b-47bc-b2ca-29574dc71273\"><tr><td class=\"c xe7 yd0c w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd0c w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0c w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0d w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> BTW </div></td><td class=\"c x126 yd0d w5 h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">86<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0d w6 h8\"><div class=\"t m0 xa ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0e w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> roerende voorheffing </div></td><td class=\"c x126 yd0e w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td><td class=\"c x127 yd0e w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td></tr><tr><td class=\"c xe7 yd0f w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0f w5 h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0f w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd10 w4 h76\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yd10 w5 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">32<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd10 w6 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">33<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ybd7 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ybd7 w5 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">188<span class=\"ls1\"> </span></div></td><td class=\"c x127 ybd7 w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">189<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>uitstaande <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tingsvorderingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen <span class=\"_ _2\"></span>BTW, <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen<span class=\"_ _4\"></span> roerende voorheffing op intresten, Amerikaanse<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>vennootschapsbel<span class=\"_ _4\"></span>asting en <span class=\"_ _2\"></span>het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _2\"></span>op korte termijn. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "5.7.4<span class=\"ff9\"> <span class=\"_ _22\"> </span></span>Handels- en <span class=\"_ _4\"></span>overige vorderi<span class=\"_ _4\"></span>ngen, belasti<span class=\"_ _4\"></span>ngen op lang<span class=\"_ _4\"></span>e en korte t<span class=\"_ _4\"></span>ermijn  5.7.4.1 Ha<span class=\"_ _4\"></span>ndels- en overi<span class=\"_ _4\"></span>ge vorderinge<span class=\"_ _4\"></span>n <table class=\"s w184 hd8\" id=\"_42f4dc89-4769-42cc-9724-fc7c245a7463\"><tr><td class=\"c xe7 ycf8 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycf8 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf8 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycf9 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Handelsvorde<span class=\"_ _4\"></span>ringen </div></td><td class=\"c x126 ycf9 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycf9 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfa w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige vord<span class=\"_ _4\"></span>eringen </div></td><td class=\"c x126 ycfa w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">703<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfa w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2.696 </div></td></tr><tr><td class=\"c xe7 ycfb w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Vooruitbe<span class=\"_ _4\"></span>taalde kosten en overige vlottende<span class=\"_ _4\"></span> activa<span class=\"_ _2\"></span> </div></td><td class=\"c x126 ycfb w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfb w6 h4a\"><div class=\"t m0 xa ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">309<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfc w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ycfc w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">878<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfc w6 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.321<span class=\"ls1\"> </span></div></td></tr></table>De  overig<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>vorderingen<span class=\"_ _4\"></span>  hebb<span class=\"_ _4\"></span>en  vooral <span class=\"_ _8\"> </span>betrekking <span class=\"_ _8\"> </span>op  voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span>:  0,<span class=\"ls3\">37</span>3 <span class=\"_ _8\"> </span>miljoen  euro<span class=\"_ _4\"></span>  in <span class=\"_ _8\"> </span>2023<span class=\"lse\">, </span>tegenover <span class=\"_ _2\"></span>2,376 <span class=\"_ _9\"></span>miljoen euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2022. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>voorschotten <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>vooraf <span class=\"_ _9\"></span>betaald <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>verschillende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>CRO-<span class=\"_ _3b\"> </span>partners, voo<span class=\"_ _4\"></span>ral in verband<span class=\"_ _4\"></span> met rechts<span class=\"_ _4\"></span>treekse kos<span class=\"_ _4\"></span>ten en doorger<span class=\"_ _4\"></span>ekende kos<span class=\"_ _4\"></span>ten. Dubieuze <span class=\"_ _5\"></span>handelsvorde<span class=\"_ _4\"></span>ringen <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>inschatting <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kredi<span class=\"_ _4\"></span>etverliezen<span class=\"_ _4\"></span> over <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gebruiksduur <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>actiefbestandde<span class=\"_ _4\"></span>el, <span class=\"_ _8\"> </span>rekening <span class=\"_ _8\"> </span>houdend <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>de  b<span class=\"_ _4\"></span>etalings<span class=\"_ _4\"></span>historiek <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de tegenpartij. O<span class=\"_ _4\"></span>p 31 decemb<span class=\"_ _4\"></span>er 2023 en 2<span class=\"_ _4\"></span>022 zijn er geen <span class=\"_ _4\"></span>materi\u00eble v<span class=\"_ _4\"></span>ervallen hand<span class=\"_ _4\"></span>elsvorderin<span class=\"_ _4\"></span>gen. De onderstaand<span class=\"_ _4\"></span>e tabel toon<span class=\"_ _4\"></span>t de evolutie<span class=\"_ _4\"></span> van de b<span class=\"_ _4\"></span>elangrijkste h<span class=\"_ _4\"></span>andelsvorde<span class=\"_ _4\"></span>ringen op bal<span class=\"_ _4\"></span>ansdatum: <table class=\"s w185 hd9\" id=\"_2ec2579f-c00e-453e-967c-cea8daecbfe5\"><tr><td class=\"c xe7 ycfd w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ycfd w5 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycfd w6 h4a\"><div class=\"t m0 x6 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycfe w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Eumedica </div></td><td class=\"c x126 ycfe w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 ycfe w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">90<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ycff w4 h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">Inceptua Group </div></td><td class=\"c x126 ycff w5 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">77<span class=\"ls1\"> </span></div></td><td class=\"c x127 ycff w6 h4a\"><div class=\"t m0 x9 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">85<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd00 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">VIB </div></td><td class=\"c x126 yd00 w5 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd00 w6 h4a\"><div class=\"t m0 xa ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">119<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd01 w4 h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Overige handel<span class=\"_ _4\"></span>svorderingen </div></td><td class=\"c x126 yd01 w5 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">38<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd01 w6 h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">22<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd02 w4 h4a\"><div class=\"t m0 x4 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd02 w5 h4a\"><div class=\"t m0 xa h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd02 w6 h4a\"><div class=\"t m0 xa h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Het <span class=\"_ _6\"> </span>managemen<span class=\"_ _4\"></span>t <span class=\"_ _7\"> </span>heeft <span class=\"_ _6\"> </span>vold<span class=\"_ _4\"></span>oende <span class=\"_ _6\"> </span>vertrouwen <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>kredietwaa<span class=\"_ _4\"></span>rdigheid <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>tegenpartij <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de handelsvord<span class=\"_ _4\"></span>eringen word<span class=\"_ _4\"></span>en als volledig<span class=\"_ _4\"></span> inbaar bescho<span class=\"_ _4\"></span>uwd. Vervaldagenbala<span class=\"_ _4\"></span>ns van vord<span class=\"_ _4\"></span>eringen die <span class=\"_ _4\"></span>verschuldigd <span class=\"_ _4\"></span>zijn, maar nog s<span class=\"_ _4\"></span>teeds als in<span class=\"_ _4\"></span>baar worden<span class=\"_ _4\"></span> beschouwd<span class=\"_ _4\"></span>: <table class=\"s w14f hda\" id=\"_faff35cb-3b06-4e48-b5b0-02eb54eb65b3\"><tr><td class=\"c xe7 yd03 w4 h8\"><div class=\"t m0 x4 h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 Decembe<span class=\"_ _4\"></span>r)<span class=\"ff5\"> </span></span></div></td><td class=\"c x126 yd03 w5 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd03 w6 h8\"><div class=\"t m0 x6 h9 y8d ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd04 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">0 <span class=\"ls1\">- 60 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd04 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd04 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd05 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">60 <span class=\"ls1\">- 90 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd05 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd05 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd06 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">90 <span class=\"ls1\">- 120 dagen</span><span class=\"ls1\"> </span></div></td><td class=\"c x126 yd06 w5 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd06 w6 h8\"><div class=\"t m0 xb ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd07 w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">meer dan 120 dage<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd07 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd07 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd08 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd08 w5 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">115<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd08 w6 h8\"><div class=\"t m0 xa h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td></tr></table>Bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bepalen <span class=\"_ _2\"></span>van de <span class=\"_ _9\"></span>inbaarheid van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>handelsvordering, houdt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _2\"></span>rekening<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _2\"></span>in de <span class=\"_ _20\"> </span>kwaliteit <span class=\"_ _11\"> </span>van <span class=\"_ _1a\"> </span>de <span class=\"_ _20\"> </span>vordering <span class=\"_ _11\"> </span>t<span class=\"_ _2\"></span>ussen <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>datum <span class=\"_ _20\"> </span>waarop <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>krediet <span class=\"_ _11\"> </span>werd <span class=\"_ _20\"> </span>verleend <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>de rapporterin<span class=\"_ _4\"></span>gsdatum. De Groep he<span class=\"_ _4\"></span>eft geen zeke<span class=\"_ _4\"></span>rheden ve<span class=\"_ _4\"></span>rbonden aan de<span class=\"_ _4\"></span>ze vordering<span class=\"_ _4\"></span>en. 5.7.4.2<span class=\"ff10\"> <span class=\"_ _f\"> </span></span>Belastingen Belastingen o<span class=\"_ _4\"></span>p lange termijn <table class=\"s w184 hdb\" id=\"_05741ebe-f63a-40c4-8ac1-e4d7ac251995\"><tr><td class=\"c xe7 yd09 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd09 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd09 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0a w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0a w5 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.525 </div></td><td class=\"c x127 yd0a w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.785 </div></td></tr><tr><td class=\"c xe7 yd0b w4 hb\"><div class=\"t m0 x4 h9 y7dc ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd0b w5 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.525<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0b w6 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.785<span class=\"ls1\"> </span></div></td></tr></table>Oxurion ontvang<span class=\"_ _4\"></span>t belastingkredie<span class=\"_ _4\"></span>ten voor O&amp;O-uitgaven<span class=\"_ _4\"></span>. Als er onvoldoende belasti<span class=\"_ _4\"></span>ng verschuldigd is om het <span class=\"_ _8\"> </span>belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>mee <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>verrekenen, <span class=\"_ _8\"> </span>kan <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>krediet <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>overged<span class=\"_ _4\"></span>ragen <span class=\"_ _e\"> </span>naar  de<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>volgende  vijf aanslagjaren. <span class=\"_ _f\"> </span>Aan <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>eind <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>deze <span class=\"_ _17\"> </span>vijf <span class=\"_ _f\"> </span>beoordeling<span class=\"_ _4\"></span>sjaren <span class=\"_ _f\"> </span>wordt <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>saldo <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>ongebruik<span class=\"_ _4\"></span>te belastingvermin<span class=\"_ _4\"></span>dering in co<span class=\"_ _4\"></span>ntanten van de<span class=\"_ _4\"></span> overheid<span class=\"_ _4\"></span> ontvangen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Dubieuze <span class=\"_ _5\"></span>handelsvorde<span class=\"_ _4\"></span>ringen <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>basis <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>inschatting <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>kredi<span class=\"_ _4\"></span>etverliezen<span class=\"_ _4\"></span> over <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gebruiksduur <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>actiefbestandde<span class=\"_ _4\"></span>el, <span class=\"_ _8\"> </span>rekening <span class=\"_ _8\"> </span>houdend <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>de  b<span class=\"_ _4\"></span>etalings<span class=\"_ _4\"></span>historiek <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de tegenpartij. O<span class=\"_ _4\"></span>p 31 decemb<span class=\"_ _4\"></span>er 2023 en 2<span class=\"_ _4\"></span>022 zijn er geen <span class=\"_ _4\"></span>materi\u00eble v<span class=\"_ _4\"></span>ervallen hand<span class=\"_ _4\"></span>elsvorderin<span class=\"_ _4\"></span>gen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "5.7.4.2<span class=\"ff10\"> <span class=\"_ _f\"> </span></span>Belastingen Belastingen o<span class=\"_ _4\"></span>p lange termijn <table class=\"s w184 hdb\" id=\"_05741ebe-f63a-40c4-8ac1-e4d7ac251995\"><tr><td class=\"c xe7 yd09 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd09 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd09 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0a w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0a w5 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.525 </div></td><td class=\"c x127 yd0a w6 h8\"><div class=\"t m0 xc ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">3.785 </div></td></tr><tr><td class=\"c xe7 yd0b w4 hb\"><div class=\"t m0 x4 h9 y7dc ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd0b w5 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.525<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0b w6 hb\"><div class=\"t m0 x64 h9 y7dc ff5 fs3 fc1 sc1 ls7 ws0\">3.785<span class=\"ls1\"> </span></div></td></tr></table>Oxurion ontvang<span class=\"_ _4\"></span>t belastingkredie<span class=\"_ _4\"></span>ten voor O&amp;O-uitgaven<span class=\"_ _4\"></span>. Als er onvoldoende belasti<span class=\"_ _4\"></span>ng verschuldigd is om het <span class=\"_ _8\"> </span>belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _8\"> </span>mee <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>verrekenen, <span class=\"_ _8\"> </span>kan <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>krediet <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>overged<span class=\"_ _4\"></span>ragen <span class=\"_ _e\"> </span>naar  de<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>volgende  vijf aanslagjaren. <span class=\"_ _f\"> </span>Aan <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>eind <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>deze <span class=\"_ _17\"> </span>vijf <span class=\"_ _f\"> </span>beoordeling<span class=\"_ _4\"></span>sjaren <span class=\"_ _f\"> </span>wordt <span class=\"_ _17\"> </span>het <span class=\"_ _f\"> </span>saldo <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>ongebruik<span class=\"_ _4\"></span>te belastingvermin<span class=\"_ _4\"></span>dering in co<span class=\"_ _4\"></span>ntanten van de<span class=\"_ _4\"></span> overheid<span class=\"_ _4\"></span> ontvangen. Belastingen o<span class=\"_ _4\"></span>p korte termijn <table class=\"s w185 hdc\" id=\"_387f456b-d36b-47bc-b2ca-29574dc71273\"><tr><td class=\"c xe7 yd0c w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd0c w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0c w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0d w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> BTW </div></td><td class=\"c x126 yd0d w5 h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">86<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0d w6 h8\"><div class=\"t m0 xa ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">154<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd0e w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Terug te vorderen<span class=\"_ _4\"></span> roerende voorheffing </div></td><td class=\"c x126 yd0e w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">1 </div></td><td class=\"c x127 yd0e w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td></tr><tr><td class=\"c xe7 yd0f w4 h8\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Belastingkredi<span class=\"_ _4\"></span>et </div></td><td class=\"c x126 yd0f w5 h8\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">69<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd0f w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd10 w4 h76\"><div class=\"t m0 x4 ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>lastingen </div></td><td class=\"c x126 yd10 w5 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">32<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd10 w6 h76\"><div class=\"t m0 x9 ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">33<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ybd7 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 ybd7 w5 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">188<span class=\"ls1\"> </span></div></td><td class=\"c x127 ybd7 w6 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">189<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>uitstaande <span class=\"_ _9\"></span>belas<span class=\"_ _4\"></span>tingsvorderingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen <span class=\"_ _2\"></span>BTW, <span class=\"_ _2\"></span>terug <span class=\"_ _2\"></span>te <span class=\"_ _9\"></span>vorderen<span class=\"_ _4\"></span> roerende voorheffing op intresten, Amerikaanse<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>vennootschapsbel<span class=\"_ _4\"></span>asting en <span class=\"_ _2\"></span>het belastingkredi<span class=\"_ _4\"></span>et <span class=\"_ _2\"></span>op korte termijn. 5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en <table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table>De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "5.7.5 Voorra<span class=\"_ _4\"></span>ad <table class=\"s w14f hdd\" id=\"_4f60069f-10a1-471f-8c4f-315361a7867c\"><tr><td class=\"c xe7 yd11 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd11 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 yd11 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd12 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Grond- en hulp<span class=\"_ _4\"></span>stoffen, goederen in bewerking en g<span class=\"_ _4\"></span>ereed product </div></td><td class=\"c x126 yd12 w5 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd12 w6 h8\"><div class=\"t m0 xb ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">5 </div></td></tr><tr><td class=\"c xe7 yd13 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd13 w5 h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x127 yd13 w6 h8\"><div class=\"t m0 xb h9 y8d ff5 fs3 fc1 sc1 ls1 ws0\">5 </div></td></tr></table>De <span class=\"_ _b\"> </span>voorraad<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>grond- <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>hulps<span class=\"_ _4\"></span>toffen, <span class=\"_ _b\"> </span>goederen<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>bewerking  en <span class=\"_ _b\"> </span>gereed  product <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>gebasee<span class=\"_ _4\"></span>rd <span class=\"_ _b\"> </span>op <span class=\"_ _b\"> </span>de nettowaarde,<span class=\"_ _4\"></span> <span class=\"_ _26\"> </span>na <span class=\"_ _26\"> </span>aftrek <span class=\"_ _26\"> </span>van <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>bijzondere<span class=\"_ _4\"></span> <span class=\"_ _26\"> </span>waardeverminde<span class=\"_ _4\"></span>ringsverli<span class=\"_ _4\"></span>ezen. <span class=\"_ _26\"> </span>Deze <span class=\"_ _26\"> </span>bijzond<span class=\"_ _4\"></span>ere waardevermin<span class=\"_ _4\"></span>deringsv<span class=\"_ _4\"></span>erliezen op <span class=\"_ _2\"></span>voorraden, <span class=\"_ _2\"></span>geboekt als <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>goederen, <span class=\"_ _2\"></span>bedroegen 0,<span class=\"_ _2\"></span>112 <span class=\"_ _2\"></span>miljoen euro in 202<span class=\"_ _4\"></span>3, tegenover <span class=\"_ _4\"></span>0,444 miljoen <span class=\"_ _4\"></span>euro in 2022.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "5.7.6 Beleggi<span class=\"_ _4\"></span>ngen <table class=\"s w186 hde\" id=\"_9d245cff-8001-44b8-a57e-5bd543962b0e\"><tr><td class=\"c xe7 yd14 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 yd14 wb5 h8\"><div class=\"t m0 x9 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd14 w8a h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd15 w4 h8\"><div class=\"t m0 x4 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">Overige be<span class=\"_ _4\"></span>leggingen </div></td><td class=\"c x126 yd15 wb5 h8\"><div class=\"t m0 x81 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd15 w8a h8\"><div class=\"t m0 x9 ha y8d ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd16 w4 h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Totaal beleggingen </div></td><td class=\"c x126 yd16 wb5 h4a\"><div class=\"t m0 x81 h9 y81d ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td><td class=\"c x160 yd16 w8a h4a\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w187 hdf\" id=\"_1ff0001d-fbc3-40e6-be14-f30d54e605a8\"><tr><td></td><td class=\"c x161 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x162 yd17 w188 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Beleggingen<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x163 yd18 w189 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen<span class=\"_ _3b\"> </span></div></td><td class=\"c x164 yd18 w18a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">tegen re\u00eble<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td class=\"c x165 yd19 w18b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">geamortizeerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x166 yd19 w18c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waarde via<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1a wb6 h78\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Financi\u00eble activa volgens ca<span class=\"_ _4\"></span>tegorie\u00ebn gedefinieerd in IFRS <span class=\"_ _4\"></span>9 </div></td><td class=\"c x167 yd1b w18d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">kostprijs<span class=\"_ _3b\"> </span></div></td><td class=\"c x168 yd1b w18e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">OCI<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd1c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2022 </div></td><td class=\"c x126 yd1c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1c w8a h8\"><div class=\"t m0 xa h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">247<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd1d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd1d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 yd1e wb6 hb\"><div class=\"t m0 x4 ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd1e wb7 hb\"><div class=\"t m0 x1c ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1e w8a hb\"><div class=\"t m0 xb ha y86a ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd1f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd1f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd1f w8a h8\"><div class=\"t m0 x68 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">152</span> </div></td></tr><tr><td class=\"c xe7 yd20 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd20 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd20 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-4 </div></td></tr><tr><td class=\"c xe7 yd21 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd21 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd21 w8a h8\"><div class=\"t m0 x10 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td></tr><tr><td class=\"c xe7 yd22 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2022<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd22 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd22 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd23 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd23 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd23 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd24 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd24 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd24 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd25 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd26 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd26 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd26 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd27 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd27 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd27 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd28 wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd29 wb6 hb\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd29 wb7 hb\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd29 w8a hb\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd2a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2b wb6 h8\"><div class=\"t m0 x4 h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd2b wb7 h8\"><div class=\"t m0 x1c h9 y35b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2b w8a h8\"><div class=\"t m0 x9 h9 y35b ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2c wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 1 januari<span class=\"_ _4\"></span> 2023 </div></td><td class=\"c x126 yd2c wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2c w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">95<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd2d wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Wisselkoersve<span class=\"_ _4\"></span>rschillen </div></td><td class=\"c x126 yd2d wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2d w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2e wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Toevoeginge<span class=\"_ _4\"></span>n </div></td><td class=\"c x126 yd2e wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2e w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd2f wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Buitengebrui<span class=\"_ _4\"></span>kstellingen </div></td><td class=\"c x126 yd2f wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd2f w8a h8\"><div class=\"t m0 x25 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">45</span> </div></td></tr><tr><td class=\"c xe7 yd30 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Waardeverminderi<span class=\"_ _4\"></span>ngen </div></td><td class=\"c x126 yd30 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd30 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd31 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">Waardering teg<span class=\"_ _4\"></span>en marktwaarde </div></td><td class=\"c x126 yd31 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd31 w8a h8\"><div class=\"t m0 xb ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd32 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Balans op 31 december 2023<span class=\"_ _4\"></span> </div></td><td class=\"c x126 yd32 wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd32 w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd33 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">-/- waarvan opgeno<span class=\"_ _4\"></span>men onder vast actief </div></td><td class=\"c x126 yd33 wb7 h8\"><div class=\"t m0 x84 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x160 yd33 w8a h8\"><div class=\"t m0 x29 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 yd34 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">Opgenomen<span class=\"_ _4\"></span> onder vlottend actief </div></td><td class=\"c x126 yd34 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd34 w8a h8\"><div class=\"t m0 x9 ha y598 ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd35 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Samenstelling </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd36 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- Overige obl<span class=\"_ _4\"></span>igaties </div></td><td class=\"c x126 yd36 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd36 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd37 wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- Termijnbelegg<span class=\"_ _4\"></span>ingen </div></td><td class=\"c x126 yd37 wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd37 w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd38 wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Uitsplitsing per munt </div></td><td></td><td></td></tr><tr><td class=\"c xe7 yd39 wb6 h8\"><div class=\"t m0 x4 ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">- in EUR </div></td><td class=\"c x126 yd39 wb7 h8\"><div class=\"t m0 x1c ha y35b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd39 w8a h8\"><div class=\"t m0 x9 ha y35b ff2 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3a wb6 h8\"><div class=\"t m0 x4 ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">- in overige<span class=\"_ _4\"></span> valuta </div></td><td class=\"c x126 yd3a wb7 h8\"><div class=\"t m0 x1c ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3a w8a h8\"><div class=\"t m0 xb ha y598 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd3b wb6 h8\"><div class=\"t m0 x4 h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td class=\"c x126 yd3b wb7 h8\"><div class=\"t m0 x1c h9 y598 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x160 yd3b w8a h8\"><div class=\"t m0 x9 h9 y598 ff5 fs3 fc1 sc1 ls7 ws0\">50<span class=\"ls1\"> </span></div></td></tr></table>De <span class=\"_ _2\"></span>Groep <span class=\"_ _9\"></span>heeft <span class=\"_ _2\"></span>beslist <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>vooral <span class=\"_ _2\"></span>gebruik <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>maken <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>spaar- <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>termijnrekening<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>haar <span class=\"_ _2\"></span>fondsen <span class=\"_ _9\"></span>te beheren. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>overige <span class=\"_ _5\"></span>obligatie <span class=\"_ _4\"></span>wordt <span class=\"_ _5\"></span>aangehouden <span class=\"_ _5\"></span>door <span class=\"_ _4\"></span>KBC <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span><span class=\"lsb\">is<span class=\"ls1\"> <span class=\"_ _5\"></span>van een <span class=\"_ _5\"></span>private <span class=\"_ _4\"></span>ins<span class=\"_ _4\"></span>telling. <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>e cr<span class=\"_ _4\"></span>edit <span class=\"_ _4\"></span>rating<span class=\"_ _4\"></span> </span></span>is<span class=\"ls1\"> <span class=\"_ _6\"> </span>A+. <span class=\"_ _7\"> </span>Obligaties <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>gewaardeerd <span class=\"_ _b\"> </span>t<span class=\"_ _2\"></span>egen <span class=\"_ _b\"> </span>r<span class=\"_ _2\"></span>e\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>hi\u00ebra<span class=\"_ _4\"></span>rchisch <span class=\"_ _6\"> </span>niveau <span class=\"_ _6\"> </span>1 <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _6\"> </span>van </span>beursgeno<span class=\"_ _4\"></span>teerde marktp<span class=\"_ _4\"></span>rijzen. 5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: <table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna wordt beschr<span class=\"_ _4\"></span>even: Negma Grou<span class=\"_ _4\"></span>p Ltd. Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span>De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> 15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan 38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span>Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma (Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span>Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span>kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span>Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span>De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span>Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de overeenkoms<span class=\"_ _4\"></span>t geschrapt. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> 2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per 31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span>waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> (50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span>De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> I<span class=\"_ _3b\"> </span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span>en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span>Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span>zijn vervuld; of<span class=\"_ _4\"></span> 3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span>6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span>Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span>zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span>na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span>overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> op 1 januari <span class=\"_ _4\"></span>2024. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span>ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span>vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> 1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span>3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span>De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span>D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span>O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot 20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>.  Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging van de conve<span class=\"_ _4\"></span>rsie. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span>3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span>uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span>Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span>ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "5.7.7 Kapita<span class=\"_ _4\"></span>al Oxurion werd opgerich<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>op 30 mei 2006 onder zijn vroegere naam \u2018ThromboGenics<span class=\"_ _4\"></span>\u2019, met een <span class=\"_ _2\"></span>kapitaal van<span class=\"_ _4\"></span> 62.000 euro,<span class=\"_ _4\"></span> vertegenwo<span class=\"_ _4\"></span>ordigd do<span class=\"_ _4\"></span>or 11.124 aandel<span class=\"_ _4\"></span>en. Op <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2023 <span class=\"_ _9\"></span>bedroeg <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>geconsoli<span class=\"_ _4\"></span>deerde <span class=\"_ _9\"></span>maatsch<span class=\"_ _4\"></span>appelijk <span class=\"_ _9\"></span>kapitaal<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootschap <span class=\"_ _9\"></span><span class=\"ls3\">73</span>,0 miljoen <span class=\"_ _4\"></span>euro, <span class=\"_ _5\"></span>vertegenwoor<span class=\"_ _4\"></span>digd <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>3<span class=\"_ _2\"></span>.489.458.97<span class=\"_ _4\"></span>2 g<span class=\"_ _4\"></span>ewone <span class=\"_ _4\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>toonder <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>vermelding<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van nominale waa<span class=\"_ _4\"></span>rde. Alle aand<span class=\"_ _4\"></span>elen zijn volledig<span class=\"_ _4\"></span> volstort <span class=\"_ _4\"></span>en hebben all<span class=\"_ _4\"></span>e dezelfde rech<span class=\"_ _4\"></span>ten. <table class=\"s w18f he0\" id=\"_27e4ffc9-725c-41e3-a58b-bcd4e4f710f3\"><tr><td class=\"c xe7 yd3c wb9 h4b\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Aantal aandelen </div></td><td></td></tr><tr><td class=\"c xe7 yd3d wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x126 yd3d wba h4a\"><div class=\"t m0 x42 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">39.067.284<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3e wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door inbreng in geld </div></td><td class=\"c x126 yd3e wba h4a\"><div class=\"t m0 x41 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7.226.039 </div></td></tr><tr><td class=\"c xe7 yd3f wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x126 yd3f wba h4a\"><div class=\"t m0 x49 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">364.778.236 </div></td></tr><tr><td class=\"c xe7 yd40 wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x126 yd40 wba h4a\"><div class=\"t m0 x49 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">411.071.559<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd41 wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x126 yd41 wba h4a\"><div class=\"t m0 xbe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">3.078.387.413 </div></td></tr><tr><td class=\"c xe7 yd42 wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x126 yd42 wba h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.489.458.972<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w190 he1\" id=\"_6d912566-ba6b-4691-9032-591195829cc9\"><tr><td class=\"c xe7 yd43 wbb h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x169 yd43 wbc h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Kapitaal </div></td><td class=\"c x16a yd43 wbd h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Uitgiftepremie </div></td></tr><tr><td class=\"c xe7 yd44 wbb h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x169 yd44 wbc h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">46.029<span class=\"ls1\"> </span></div></td><td class=\"c x16a yd44 wbd h4a\"><div class=\"t m0 x9 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">234<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd45 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door inbreng in geld </div></td><td class=\"c x169 yd45 wbc h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">10.405 </div></td><td class=\"c x16a yd45 wbd h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd46 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x169 yd46 wbc h4a\"><div class=\"t m0 x6 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">9.009 </div></td><td class=\"c x16a yd46 wbd h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd47 wbb h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x169 yd47 wbc h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">65.443<span class=\"ls1\"> </span></div></td><td class=\"c x16a yd47 wbd h4a\"><div class=\"t m0 x9 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd48 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x169 yd48 wbc h4a\"><div class=\"t m0 x6 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7.550 </div></td><td class=\"c x16a yd48 wbd h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycfc wbb h4b\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x169 ycfc wbc h4b\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">72.993<span class=\"ls1\"> </span></div></td><td class=\"c x16a ycfc wbd h4b\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">250<span class=\"ls1\"> </span></div></td></tr></table>De bevo<span class=\"_ _4\"></span>egdheden van<span class=\"_ _4\"></span> de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r met betre<span class=\"_ _4\"></span>kking to<span class=\"_ _4\"></span>t het toeges<span class=\"_ _4\"></span>tane kapi<span class=\"_ _4\"></span>taal werd<span class=\"_ _4\"></span>en hernieuwd<span class=\"_ _4\"></span> op <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>BAV <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>24 <span class=\"_ _b\"> </span>mei <span class=\"_ _b\"> </span>20<span class=\"_ _2\"></span><span class=\"ls6\">22</span> <span class=\"_ _6\"> </span>voor <span class=\"_ _b\"> </span>een <span class=\"_ _6\"> </span>perio<span class=\"_ _4\"></span>de <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>vijf <span class=\"_ _b\"> </span>jaar <span class=\"_ _6\"> </span>vanaf <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>publica<span class=\"_ _4\"></span>tie <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>akte <span class=\"_ _6\"> </span>van statutenwijzig<span class=\"_ _4\"></span>ing  in <span class=\"_ _8\"> </span>het  Bel<span class=\"_ _4\"></span>gisch <span class=\"_ _8\"> </span>St<span class=\"_ _2\"></span>aatsblad <span class=\"_ _8\"> </span>(<span class=\"ls3\">24</span>  mei <span class=\"_ _8\"> </span><span class=\"ls6\">20<span class=\"_ _2\"></span>22</span>)<span class=\"_ _2\"></span>.  De<span class=\"_ _4\"></span>  Raad<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>Bestuur  is<span class=\"_ _4\"></span>  bevoegd <span class=\"_ _8\"> </span>om  het maatschappelijk<span class=\"_ _4\"></span> kapitaal van <span class=\"_ _2\"></span>de Vennootschap in \u00e9\u00e9n of <span class=\"_ _2\"></span>meerdere malen te verhogen tot <span class=\"_ _2\"></span>een bedrag van 67<span class=\"ls1\">.931.<span class=\"_ _4\"></span>161,32 <span class=\"_ _f\"> </span>eur<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>(verminderd <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>het <span class=\"_ _17\"> </span>toegestane <span class=\"_ _f\"> </span>kapitaal <span class=\"_ _17\"> </span>dat <span class=\"_ _17\"> </span>is <span class=\"_ _17\"> </span>gebruikt <span class=\"_ _f\"> </span>bij <span class=\"_ _16\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _17\"> </span>van </span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es), <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>contanten <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>natura <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>door <span class=\"_ _9\"></span>omzetting <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>reserves, <span class=\"_ _2\"></span>overeenkomsti<span class=\"_ _4\"></span>g artikel <span class=\"_ _4\"></span>7:19<span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>WVV. <span class=\"_ _4\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bedraagt <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oegestane <span class=\"_ _5\"></span>kapitaal <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span><span class=\"ls6\">49<span class=\"ls1\">.</span>131<span class=\"ls1\">.161,32 </span></span>euro. In <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>zijn <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>maatschap<span class=\"_ _4\"></span>pelijk <span class=\"_ _a\"></span>kapitaal <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>uitgiftepremies <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>Oxurion verschillend<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>malen <span class=\"_ _3\"></span>verhoogd <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>conversie <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>totaal) <span class=\"_ _3\"></span>740 <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties<span class=\"_ _4\"></span> uitgegeven a<span class=\"_ _4\"></span>an Negma en<span class=\"_ _4\"></span> 228 conver<span class=\"_ _4\"></span>teerbare obligati<span class=\"_ _4\"></span>es uitgege<span class=\"_ _4\"></span>ven aan A<span class=\"_ _4\"></span>tlas<span class=\"ls46\">: </span><div class=\"gs5d\"><table class=\"s w191 he2\" id=\"_789ed5ce-be88-4535-9fda-a1fca657a0b9\"><tr><td class=\"c x16c yd49 w1d h57\"><div class=\"t m0 x1d h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Datum </div></td><td class=\"c x16d yd49 w1e h57\"><div class=\"t m0 x1f h9 y59d ff5 fs3 fc1 sc1 ls1 ws0\">Uitgegeven </div><div class=\"t m0 x10 h9 y598 ff5 fs3 fc1 sc1 ls2a ws0\">aan<span class=\"ls1\"> </span></div></td><td class=\"c x16e yd49 w1f h57\"><div class=\"t m0 x40 h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Obligaties </div></td><td class=\"c x16f yd49 w20 h57\"><div class=\"t m0 xc h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Kapitaal (in euro) </div></td><td class=\"c x170 yd49 w21 h57\"><div class=\"t m0 x23 h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Uitgiftepremie (in euro) </div></td></tr><tr><td class=\"c x16c yd4a w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">25 <span class=\"ls1\">januari 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd4a w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4a w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4a w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">500.000 </div></td><td class=\"c x170 yd4a w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4b w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 februari 2023 </div></td><td class=\"c x16d yd4b w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4b w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4b w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd4b w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4c w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">8 februari 2023 </div></td><td class=\"c x16d yd4c w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4c w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">80<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4c w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd4c w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4d w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">13 februari 2023 </div></td><td class=\"c x16d yd4d w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4d w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">160<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4d w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd4d w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4e w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 februari 2023 </div></td><td class=\"c x16d yd4e w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4e w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">160<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4e w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd4e w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4f w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">20 februari 2023 </div></td><td class=\"c x16d yd4f w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4f w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">80<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4f w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd4f w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd50 w1d h28\"><div class=\"t m0 x27 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">22 maart 2023 </div></td><td class=\"c x16d yd50 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd50 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd50 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd50 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd51 w1d h28\"><div class=\"t m0 x27 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">28 <span class=\"ls1\">maart 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd51 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd51 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd51 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">300.000 </div></td><td class=\"c x170 yd51 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd52 w1d h28\"><div class=\"t m0 x2a ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">5 april 2023 </div></td><td class=\"c x16d yd52 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd52 w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd52 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd52 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd53 w1d h29\"><div class=\"t m0 x2b ha y37c ff2 fs3 fc1 sc1 ls1 ws0\">25 april 2023 </div></td><td class=\"c x16d yd53 w1e h29\"><div class=\"t m0 x25 ha y37c ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd53 w1f h29\"><div class=\"t m0 x29 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd53 w20 h29\"><div class=\"t m0 x26 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd53 w21 h29\"><div class=\"t m0 x27 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd54 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2 mei 2023 </div></td><td class=\"c x16d yd54 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd54 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd54 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd54 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd55 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">5 mei 2023 </div></td><td class=\"c x16d yd55 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd55 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd55 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd55 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd56 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">9 mei 2023 </div></td><td class=\"c x16d yd56 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd56 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd56 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd56 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd57 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">12 mei 2023 </div></td><td class=\"c x16d yd57 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd57 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd57 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd57 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd58 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">24 mei 2023 </div></td><td class=\"c x16d yd58 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd58 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd58 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd58 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd59 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">30 <span class=\"ls1\">mei 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd59 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd59 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd59 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd59 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5a w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">31 mei 2023 </div></td><td class=\"c x16d yd5a w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5a w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd5a w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd5a w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5b w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 juni 2023 </div></td><td class=\"c x16d yd5b w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5b w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd5b w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd5b w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5c w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">8 juni 2023 </div></td><td class=\"c x16d yd5c w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5c w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5c w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5c w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5d w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 juni 2023 </div></td><td class=\"c x16d yd5d w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5d w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5d w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5d w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5e w1d h29\"><div class=\"t m0 x2c ha y370 ff2 fs3 fc1 sc1 ls1 ws0\">21 juni 2023 </div></td><td class=\"c x16d yd5e w1e h29\"><div class=\"t m0 x25 ha y370 ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5e w1f h29\"><div class=\"t m0 x29 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5e w20 h29\"><div class=\"t m0 x26 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5e w21 h29\"><div class=\"t m0 x27 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5f w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">27 juni 2023 </div></td><td class=\"c x16d yd5f w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5f w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5f w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5f w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd60 w1d h28\"><div class=\"t m0 x2d ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 juli 2023 </div></td><td class=\"c x16d yd60 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd60 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd60 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd60 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd61 w1d h28\"><div class=\"t m0 x2a ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">26 <span class=\"ls1\">juli 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd61 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd61 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd61 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd61 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd62 w1d h28\"><div class=\"t m0 x2e ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">4 augustus 2023 </div></td><td class=\"c x16d yd62 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd62 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd62 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">300.000 </div></td><td class=\"c x170 yd62 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd63 w1d h28\"><div class=\"t m0 x2e ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">7 augustus 2023 </div></td><td class=\"c x16d yd63 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd63 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd63 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd63 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd64 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">10 augustus 2023 </div></td><td class=\"c x16d yd64 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd64 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd64 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd64 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd65 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">18 augustus 2023 </div></td><td class=\"c x16d yd65 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd65 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd65 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd65 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd66 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">22 augustus 2023 </div></td><td class=\"c x16d yd66 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd66 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd66 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd66 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd67 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">25 augustus 2023 </div></td><td class=\"c x16d yd67 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd67 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd67 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd67 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd68 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">31 <span class=\"ls1\">augustus 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd68 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd68 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd68 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd68 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd69 w1d h28\"><div class=\"t m0 x30 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 september 2023 </div></td><td class=\"c x16d yd69 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd69 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd69 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd69 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6a w1d h28\"><div class=\"t m0 x31 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 september 2023 </div></td><td class=\"c x16d yd6a w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6a w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd6a w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd6a w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6b w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">10 oktober 2023 </div></td><td class=\"c x16d yd6b w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6b w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6b w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6b w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6c w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">20 oktober 2023 </div></td><td class=\"c x16d yd6c w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6c w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6c w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6c w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6d w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2 november 2023 </div></td><td class=\"c x16d yd6d w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6d w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x16f yd6d w20 h28\"><div class=\"t m0 x2 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">50.000 </div></td><td class=\"c x170 yd6d w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6e w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 november 2023 </div></td><td class=\"c x16d yd6e w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6e w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6e w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6e w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6f w1d h28\"><div class=\"t m0 x32 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">15 <span class=\"ls1\">november 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd6f w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6f w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6f w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6f w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd70 w1d h28\"><div class=\"t m0 x32 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">17 november 2023 </div></td><td class=\"c x16d yd70 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd70 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd70 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd70 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd71 w1d h28\"><div class=\"t m0 x33 h9 y921 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td></td><td class=\"c x16e yd71 w1f h28\"><div class=\"t m0 x25 h9 y922 ff5 fs3 fc1 sc1 ls7 ws0\">968<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd71 w20 h28\"><div class=\"t m0 x34 h9 y922 ff5 fs3 fc1 sc1 ls7 ws0\">7.550.000<span class=\"ls1\"> </span></div></td><td class=\"c x170 yd71 w21 h28\"><div class=\"t m0 x27 h9 y922 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "5.7.7 Kapita<span class=\"_ _4\"></span>al Oxurion werd opgerich<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>op 30 mei 2006 onder zijn vroegere naam \u2018ThromboGenics<span class=\"_ _4\"></span>\u2019, met een <span class=\"_ _2\"></span>kapitaal van<span class=\"_ _4\"></span> 62.000 euro,<span class=\"_ _4\"></span> vertegenwo<span class=\"_ _4\"></span>ordigd do<span class=\"_ _4\"></span>or 11.124 aandel<span class=\"_ _4\"></span>en. Op <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2023 <span class=\"_ _9\"></span>bedroeg <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>geconsoli<span class=\"_ _4\"></span>deerde <span class=\"_ _9\"></span>maatsch<span class=\"_ _4\"></span>appelijk <span class=\"_ _9\"></span>kapitaal<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootschap <span class=\"_ _9\"></span><span class=\"ls3\">73</span>,0 miljoen <span class=\"_ _4\"></span>euro, <span class=\"_ _5\"></span>vertegenwoor<span class=\"_ _4\"></span>digd <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>3<span class=\"_ _2\"></span>.489.458.97<span class=\"_ _4\"></span>2 g<span class=\"_ _4\"></span>ewone <span class=\"_ _4\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>toonder <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>vermelding<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van nominale waa<span class=\"_ _4\"></span>rde. Alle aand<span class=\"_ _4\"></span>elen zijn volledig<span class=\"_ _4\"></span> volstort <span class=\"_ _4\"></span>en hebben all<span class=\"_ _4\"></span>e dezelfde rech<span class=\"_ _4\"></span>ten. <table class=\"s w18f he0\" id=\"_27e4ffc9-725c-41e3-a58b-bcd4e4f710f3\"><tr><td class=\"c xe7 yd3c wb9 h4b\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Aantal aandelen </div></td><td></td></tr><tr><td class=\"c xe7 yd3d wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x126 yd3d wba h4a\"><div class=\"t m0 x42 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">39.067.284<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3e wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door inbreng in geld </div></td><td class=\"c x126 yd3e wba h4a\"><div class=\"t m0 x41 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7.226.039 </div></td></tr><tr><td class=\"c xe7 yd3f wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x126 yd3f wba h4a\"><div class=\"t m0 x49 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">364.778.236 </div></td></tr><tr><td class=\"c xe7 yd40 wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x126 yd40 wba h4a\"><div class=\"t m0 x49 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">411.071.559<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd41 wb9 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x126 yd41 wba h4a\"><div class=\"t m0 xbe ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">3.078.387.413 </div></td></tr><tr><td class=\"c xe7 yd42 wb9 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x126 yd42 wba h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.489.458.972<span class=\"ls1\"> </span></div></td></tr></table><table class=\"s w190 he1\" id=\"_6d912566-ba6b-4691-9032-591195829cc9\"><tr><td class=\"c xe7 yd43 wbb h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x169 yd43 wbc h4a\"><div class=\"t m0 x3f h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Kapitaal </div></td><td class=\"c x16a yd43 wbd h4a\"><div class=\"t m0 x4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">Uitgiftepremie </div></td></tr><tr><td class=\"c xe7 yd44 wbb h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x169 yd44 wbc h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">46.029<span class=\"ls1\"> </span></div></td><td class=\"c x16a yd44 wbd h4a\"><div class=\"t m0 x9 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">234<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd45 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door inbreng in geld </div></td><td class=\"c x169 yd45 wbc h4a\"><div class=\"t m0 xf ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">10.405 </div></td><td class=\"c x16a yd45 wbd h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd46 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x169 yd46 wbc h4a\"><div class=\"t m0 x6 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">9.009 </div></td><td class=\"c x16a yd46 wbd h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd47 wbb h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x169 yd47 wbc h4a\"><div class=\"t m0 x75 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">65.443<span class=\"ls1\"> </span></div></td><td class=\"c x16a yd47 wbd h4a\"><div class=\"t m0 x9 h9 y52e ff5 fs3 fc1 sc1 ls7 ws0\">250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd48 wbb h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Kapitaalverhog<span class=\"_ _4\"></span>ing door omzetting van convertee<span class=\"_ _4\"></span>rbare leningen </div></td><td class=\"c x169 yd48 wbc h4a\"><div class=\"t m0 x6 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">7.550 </div></td><td class=\"c x16a yd48 wbd h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ycfc wbb h4b\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x169 ycfc wbc h4b\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">72.993<span class=\"ls1\"> </span></div></td><td class=\"c x16a ycfc wbd h4b\"><div class=\"t m0 x9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">250<span class=\"ls1\"> </span></div></td></tr></table>De bevo<span class=\"_ _4\"></span>egdheden van<span class=\"_ _4\"></span> de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r met betre<span class=\"_ _4\"></span>kking to<span class=\"_ _4\"></span>t het toeges<span class=\"_ _4\"></span>tane kapi<span class=\"_ _4\"></span>taal werd<span class=\"_ _4\"></span>en hernieuwd<span class=\"_ _4\"></span> op <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>BAV <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>24 <span class=\"_ _b\"> </span>mei <span class=\"_ _b\"> </span>20<span class=\"_ _2\"></span><span class=\"ls6\">22</span> <span class=\"_ _6\"> </span>voor <span class=\"_ _b\"> </span>een <span class=\"_ _6\"> </span>perio<span class=\"_ _4\"></span>de <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>vijf <span class=\"_ _b\"> </span>jaar <span class=\"_ _6\"> </span>vanaf <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>publica<span class=\"_ _4\"></span>tie <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>akte <span class=\"_ _6\"> </span>van statutenwijzig<span class=\"_ _4\"></span>ing  in <span class=\"_ _8\"> </span>het  Bel<span class=\"_ _4\"></span>gisch <span class=\"_ _8\"> </span>St<span class=\"_ _2\"></span>aatsblad <span class=\"_ _8\"> </span>(<span class=\"ls3\">24</span>  mei <span class=\"_ _8\"> </span><span class=\"ls6\">20<span class=\"_ _2\"></span>22</span>)<span class=\"_ _2\"></span>.  De<span class=\"_ _4\"></span>  Raad<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>Bestuur  is<span class=\"_ _4\"></span>  bevoegd <span class=\"_ _8\"> </span>om  het maatschappelijk<span class=\"_ _4\"></span> kapitaal van <span class=\"_ _2\"></span>de Vennootschap in \u00e9\u00e9n of <span class=\"_ _2\"></span>meerdere malen te verhogen tot <span class=\"_ _2\"></span>een bedrag van 67<span class=\"ls1\">.931.<span class=\"_ _4\"></span>161,32 <span class=\"_ _f\"> </span>eur<span class=\"_ _2\"></span>o <span class=\"_ _f\"> </span>(verminderd <span class=\"_ _f\"> </span>met <span class=\"_ _17\"> </span>het <span class=\"_ _17\"> </span>toegestane <span class=\"_ _f\"> </span>kapitaal <span class=\"_ _17\"> </span>dat <span class=\"_ _17\"> </span>is <span class=\"_ _17\"> </span>gebruikt <span class=\"_ _f\"> </span>bij <span class=\"_ _16\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _17\"> </span>van </span>converteerb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es), <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>contanten <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>in <span class=\"_ _2\"></span>natura <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>door <span class=\"_ _9\"></span>omzetting <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>reserves, <span class=\"_ _2\"></span>overeenkomsti<span class=\"_ _4\"></span>g artikel <span class=\"_ _4\"></span>7:19<span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>WVV. <span class=\"_ _4\"></span>Bijgevolg<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bedraagt <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>oegestane <span class=\"_ _5\"></span>kapitaal <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>2023 <span class=\"_ _4\"></span><span class=\"ls6\">49<span class=\"ls1\">.</span>131<span class=\"ls1\">.161,32 </span></span>euro. In <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>loop <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>boekjaar <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>zijn <span class=\"_ _a\"></span>het <span class=\"_ _e\"></span>maatschap<span class=\"_ _4\"></span>pelijk <span class=\"_ _a\"></span>kapitaal <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>uitgiftepremies <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>Oxurion verschillend<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>malen <span class=\"_ _3\"></span>verhoogd <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>conversie <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>totaal) <span class=\"_ _3\"></span>740 <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties<span class=\"_ _4\"></span> uitgegeven a<span class=\"_ _4\"></span>an Negma en<span class=\"_ _4\"></span> 228 conver<span class=\"_ _4\"></span>teerbare obligati<span class=\"_ _4\"></span>es uitgege<span class=\"_ _4\"></span>ven aan A<span class=\"_ _4\"></span>tlas<span class=\"ls46\">: </span><table class=\"s w191 he2\" id=\"_789ed5ce-be88-4535-9fda-a1fca657a0b9\"><tr><td class=\"c x16c yd49 w1d h57\"><div class=\"t m0 x1d h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Datum </div></td><td class=\"c x16d yd49 w1e h57\"><div class=\"t m0 x1f h9 y59d ff5 fs3 fc1 sc1 ls1 ws0\">Uitgegeven </div><div class=\"t m0 x10 h9 y598 ff5 fs3 fc1 sc1 ls2a ws0\">aan<span class=\"ls1\"> </span></div></td><td class=\"c x16e yd49 w1f h57\"><div class=\"t m0 x40 h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Obligaties </div></td><td class=\"c x16f yd49 w20 h57\"><div class=\"t m0 xc h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Kapitaal (in euro) </div></td><td class=\"c x170 yd49 w21 h57\"><div class=\"t m0 x23 h9 y5a1 ff5 fs3 fc1 sc1 ls1 ws0\">Uitgiftepremie (in euro) </div></td></tr><tr><td class=\"c x16c yd4a w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">25 <span class=\"ls1\">januari 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd4a w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4a w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">200<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4a w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">500.000 </div></td><td class=\"c x170 yd4a w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4b w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 februari 2023 </div></td><td class=\"c x16d yd4b w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4b w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4b w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd4b w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4c w1d h28\"><div class=\"t m0 x24 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">8 februari 2023 </div></td><td class=\"c x16d yd4c w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4c w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">80<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4c w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd4c w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4d w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">13 februari 2023 </div></td><td class=\"c x16d yd4d w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4d w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">160<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4d w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd4d w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4e w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 februari 2023 </div></td><td class=\"c x16d yd4e w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4e w1f h28\"><div class=\"t m0 x25 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">160<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4e w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd4e w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd4f w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">20 februari 2023 </div></td><td class=\"c x16d yd4f w1e h28\"><div class=\"t m0 xc ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x16e yd4f w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">80<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd4f w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd4f w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd50 w1d h28\"><div class=\"t m0 x27 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">22 maart 2023 </div></td><td class=\"c x16d yd50 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd50 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd50 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd50 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd51 w1d h28\"><div class=\"t m0 x27 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">28 <span class=\"ls1\">maart 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd51 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd51 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd51 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">300.000 </div></td><td class=\"c x170 yd51 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd52 w1d h28\"><div class=\"t m0 x2a ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">5 april 2023 </div></td><td class=\"c x16d yd52 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd52 w1f h28\"><div class=\"t m0 x73 ha y360 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd52 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd52 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd53 w1d h29\"><div class=\"t m0 x2b ha y37c ff2 fs3 fc1 sc1 ls1 ws0\">25 april 2023 </div></td><td class=\"c x16d yd53 w1e h29\"><div class=\"t m0 x25 ha y37c ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd53 w1f h29\"><div class=\"t m0 x29 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd53 w20 h29\"><div class=\"t m0 x26 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd53 w21 h29\"><div class=\"t m0 x27 ha y37d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd54 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2 mei 2023 </div></td><td class=\"c x16d yd54 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd54 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd54 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd54 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd55 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">5 mei 2023 </div></td><td class=\"c x16d yd55 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd55 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd55 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd55 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd56 w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">9 mei 2023 </div></td><td class=\"c x16d yd56 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd56 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd56 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd56 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd57 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">12 mei 2023 </div></td><td class=\"c x16d yd57 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd57 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd57 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd57 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd58 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">24 mei 2023 </div></td><td class=\"c x16d yd58 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd58 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd58 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd58 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd59 w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">30 <span class=\"ls1\">mei 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd59 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd59 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd59 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd59 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5a w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">31 mei 2023 </div></td><td class=\"c x16d yd5a w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5a w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">16<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd5a w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">400.000 </div></td><td class=\"c x170 yd5a w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5b w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 juni 2023 </div></td><td class=\"c x16d yd5b w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5b w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd5b w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd5b w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5c w1d h28\"><div class=\"t m0 x0 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">8 juni 2023 </div></td><td class=\"c x16d yd5c w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5c w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5c w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5c w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5d w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 juni 2023 </div></td><td class=\"c x16d yd5d w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5d w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5d w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5d w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5e w1d h29\"><div class=\"t m0 x2c ha y370 ff2 fs3 fc1 sc1 ls1 ws0\">21 juni 2023 </div></td><td class=\"c x16d yd5e w1e h29\"><div class=\"t m0 x25 ha y370 ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5e w1f h29\"><div class=\"t m0 x29 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5e w20 h29\"><div class=\"t m0 x26 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5e w21 h29\"><div class=\"t m0 x27 ha y912 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd5f w1d h28\"><div class=\"t m0 x2c ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">27 juni 2023 </div></td><td class=\"c x16d yd5f w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd5f w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd5f w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd5f w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd60 w1d h28\"><div class=\"t m0 x2d ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 juli 2023 </div></td><td class=\"c x16d yd60 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd60 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd60 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd60 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd61 w1d h28\"><div class=\"t m0 x2a ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">26 <span class=\"ls1\">juli 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd61 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd61 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd61 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd61 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd62 w1d h28\"><div class=\"t m0 x2e ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">4 augustus 2023 </div></td><td class=\"c x16d yd62 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd62 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">12<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd62 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">300.000 </div></td><td class=\"c x170 yd62 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd63 w1d h28\"><div class=\"t m0 x2e ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">7 augustus 2023 </div></td><td class=\"c x16d yd63 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd63 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd63 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd63 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd64 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">10 augustus 2023 </div></td><td class=\"c x16d yd64 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd64 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd64 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd64 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd65 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">18 augustus 2023 </div></td><td class=\"c x16d yd65 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd65 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd65 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd65 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd66 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">22 augustus 2023 </div></td><td class=\"c x16d yd66 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd66 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd66 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd66 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd67 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">25 augustus 2023 </div></td><td class=\"c x16d yd67 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd67 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd67 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd67 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd68 w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">31 <span class=\"ls1\">augustus 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd68 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd68 w1f h28\"><div class=\"t m0 x73 ha y35e ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd68 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">250.000 </div></td><td class=\"c x170 yd68 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd69 w1d h28\"><div class=\"t m0 x30 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 september 2023 </div></td><td class=\"c x16d yd69 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd69 w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd69 w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd69 w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6a w1d h28\"><div class=\"t m0 x31 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">15 september 2023 </div></td><td class=\"c x16d yd6a w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6a w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">6 </div></td><td class=\"c x16f yd6a w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x170 yd6a w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6b w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">10 oktober 2023 </div></td><td class=\"c x16d yd6b w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6b w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6b w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6b w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6c w1d h28\"><div class=\"t m0 x28 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">20 oktober 2023 </div></td><td class=\"c x16d yd6c w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6c w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6c w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6c w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6d w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">2 november 2023 </div></td><td class=\"c x16d yd6d w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6d w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">2 </div></td><td class=\"c x16f yd6d w20 h28\"><div class=\"t m0 x2 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">50.000 </div></td><td class=\"c x170 yd6d w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6e w1d h28\"><div class=\"t m0 x2f ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">6 november 2023 </div></td><td class=\"c x16d yd6e w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6e w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6e w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6e w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd6f w1d h28\"><div class=\"t m0 x32 ha y35d ff2 fs3 fc1 sc1 ls7 ws0\">15 <span class=\"ls1\">november 2023</span><span class=\"ls1\"> </span></div></td><td class=\"c x16d yd6f w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd6f w1f h28\"><div class=\"t m0 x29 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">4 </div></td><td class=\"c x16f yd6f w20 h28\"><div class=\"t m0 x26 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">100.000 </div></td><td class=\"c x170 yd6f w21 h28\"><div class=\"t m0 x27 ha y35e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd70 w1d h28\"><div class=\"t m0 x32 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">17 november 2023 </div></td><td class=\"c x16d yd70 w1e h28\"><div class=\"t m0 x25 ha y35d ff2 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x16e yd70 w1f h28\"><div class=\"t m0 x29 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x16f yd70 w20 h28\"><div class=\"t m0 x26 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">200.000 </div></td><td class=\"c x170 yd70 w21 h28\"><div class=\"t m0 x27 ha y360 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c x16c yd71 w1d h28\"><div class=\"t m0 x33 h9 y921 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td><td></td><td class=\"c x16e yd71 w1f h28\"><div class=\"t m0 x25 h9 y922 ff5 fs3 fc1 sc1 ls7 ws0\">968<span class=\"ls1\"> </span></div></td><td class=\"c x16f yd71 w20 h28\"><div class=\"t m0 x34 h9 y922 ff5 fs3 fc1 sc1 ls7 ws0\">7.550.000<span class=\"ls1\"> </span></div></td><td class=\"c x170 yd71 w21 h28\"><div class=\"t m0 x27 h9 y922 ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>5.7.8 Niet-ger<span class=\"_ _4\"></span>ealiseerd<span class=\"_ _4\"></span>e resultaten en o<span class=\"_ _4\"></span>verige res<span class=\"_ _4\"></span>erves De niet-gerealiseerd<span class=\"_ _4\"></span>e resultaten zijn als<span class=\"_ _4\"></span> volgt sameng<span class=\"_ _4\"></span>esteld: <table class=\"s w192 he3\" id=\"_0535a487-fd22-46e5-b85a-fa5e6ec57b7e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x171 yd72 w193 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Herwaardering<span class=\"_ _3b\"> </span></div></td><td class=\"c x172 yd73 w194 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x173 yd72 w195 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal niet-<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd74 wbf h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td></td><td class=\"c x174 yd75 w196 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Omrekeningsvereschill<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span></div></td><td class=\"c x175 yd76 w197 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">toegezegde</div></td><td class=\"c x164 yd75 w198 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waardeaanpassingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x176 yd76 w199 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gereaslieerde<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x177 yd77 w19a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">uit valuta<span class=\"_ _3b\"> </span></div></td><td class=\"c x178 yd78 w19b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">pensioenregeling<span class=\"_ _3b\"> </span></div></td><td class=\"c x179 yd77 w19c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x17a yd78 w19d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x17b yd79 w19e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">schuldinstrumenten<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd7a wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td></td><td></td><td class=\"c x17c yd7a w20 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">256</span> </div></td><td class=\"c x169 yd7a wc0 h4a\"><div class=\"t m0 x89 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">95</span> </div></td><td class=\"c x128 yd7a wc1 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7a w48 h4a\"><div class=\"t m0 x6b h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">356</span> </div></td></tr><tr><td class=\"c xec yd7b w19f hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7b w1a0 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7b w1a1 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd7c w20 h3e\"><div class=\"t m0 xa9 ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td><td class=\"c x169 yd7c wc0 h3e\"><div class=\"t m0 x6a ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">361<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7c wc1 h3e\"><div class=\"t m0 x6c ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7c w48 h3e\"><div class=\"t m0 xa ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">457<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7d w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd7e wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td></td><td></td><td class=\"c x17c yd7e w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">155</span> </div></td><td class=\"c x169 yd7e wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">266<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7e wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd7e w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7f w19f hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7f w1a0 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7f w1a1 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd80 w20 h57\"><div class=\"t m0 x28 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">61</span> </div></td><td class=\"c x169 yd80 wc0 h57\"><div class=\"t m0 x6a ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">181<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd80 wc1 h57\"><div class=\"t m0 xa9 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x17d yd80 w48 h57\"><div class=\"t m0 xa ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">120<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd81 w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd82 wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td></td><td></td><td class=\"c x17c yd82 w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">216</span> </div></td><td class=\"c x169 yd82 wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">447<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd82 wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd82 w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">221<span class=\"ls1\"> </span></div></td></tr></table>De overige<span class=\"_ _4\"></span> reserves zijn als<span class=\"_ _4\"></span> volgt sameng<span class=\"_ _4\"></span>esteld: <table class=\"s w1a3 he4\" id=\"_45c0af78-88cc-49c1-9669-b2423625eba3\"><tr><td></td><td class=\"c x180 yd83 w1a4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Op<span class=\"_ _3b\"> </span></div></td><td class=\"c x181 yd83 w1a5 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Reservefonds<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd3c wc2 h44\"><div class=\"t m0 x4 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x182 yd84 w1a6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">aandelen<span class=\"_ _3b\"> </span></div></td><td class=\"c x183 yd84 w1a7 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">voor<span class=\"_ _3b\"> </span></div></td><td class=\"c x184 yd84 w194 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x185 yd3c w70 h44\"><div class=\"t m0 x74 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c xf1 yd3c w71 h44\"><div class=\"t m0 x63 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x186 yd85 w1a8 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gebaseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x187 yd85 w1a9 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ingehouden<span class=\"_ _3b\"> </span></div></td><td class=\"c x188 yd85 w1aa hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waardeaanpassingsres<span class=\"_ _4\"></span>erve<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x189 yd86 w110 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">reserves<span class=\"_ _3b\"> </span></div></td><td class=\"c x18a yd86 w114 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">winsten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd3d wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x18b yd3d wc3 h4a\"><div class=\"t m0 x4c h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">13.681<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd3d wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.159</span> </div></td><td class=\"c x18d yd3d wc5 h4a\"><div class=\"t m0 x24 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd3d w70 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd3d w71 h4a\"><div class=\"t m0 x63 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.266</span> </div></td></tr><tr><td class=\"c xe7 yd87 wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n in overige reserves </div></td><td class=\"c x18b yd87 wc3 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd87 wc4 h4a\"><div class=\"t m0 x66 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">38</span> </div></td><td class=\"c x18d yd87 wc5 h4a\"><div class=\"t m0 xa9 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.398 </div></td><td class=\"c x185 yd87 w70 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd87 w71 h4a\"><div class=\"t m0 x40 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">8.293 </div></td></tr><tr><td class=\"c xe7 yd3f wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transfer </div></td><td class=\"c x18b yd3f wc3 h4a\"><div class=\"t m0 x4a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-11.433 </div></td><td class=\"c x18c yd3f wc4 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x18d yd3f wc5 h4a\"><div class=\"t m0 x2b ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x185 yd3f w70 h4a\"><div class=\"t m0 x8e ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">11.433 </div></td><td class=\"c xf1 yd3f w71 h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd40 wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x18b yd40 wc3 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.181<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd40 wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.197</span> </div></td><td class=\"c x18d yd40 wc5 h4a\"><div class=\"t m0 xa9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.610<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd40 w70 h4a\"><div class=\"t m0 x8e h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.433<span class=\"ls1\"> </span></div></td><td class=\"c xf1 yd40 w71 h4a\"><div class=\"t m0 x40 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.027<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd88 wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n in overige reserves </div></td><td class=\"c x18b yd88 wc3 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd88 wc4 h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x18d yd88 wc5 h4a\"><div class=\"t m0 xa9 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2.380 </div></td><td class=\"c x185 yd88 w70 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd88 w71 h4a\"><div class=\"t m0 x40 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2.696 </div></td></tr><tr><td class=\"c xe7 yd42 wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x18b yd42 wc3 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.497<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd42 wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.197</span> </div></td><td class=\"c x18d yd42 wc5 h4a\"><div class=\"t m0 xa9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">9.990<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd42 w70 h4a\"><div class=\"t m0 x8e h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.433<span class=\"ls1\"> </span></div></td><td class=\"c xf1 yd42 w71 h4a\"><div class=\"t m0 x40 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.723<span class=\"ls1\"> </span></div></td></tr></table>*Per 31 <span class=\"_ _4\"></span>december 2022 <span class=\"_ _4\"></span>heeft de Groe<span class=\"_ _4\"></span>p de <span class=\"_ _4\"></span>opgenomen reserve voor <span class=\"_ _4\"></span>op aandelen<span class=\"_ _4\"></span> gebaseerde betalingen<span class=\"_ _4\"></span> van de <span class=\"_ _4\"></span>vervallen en uitgeoefende  inschrijvingsrechten <span class=\"_ _31\"> </span>overgebracht  naar <span class=\"_ _31\"> </span>een <span class=\"_ _d\"> </span>c<span class=\"_ _2\"></span>ategorie  \"o<span class=\"_ _2\"></span>verige\".  De <span class=\"_ _31\"> </span>categorie <span class=\"_ _d\"> </span>\"op <span class=\"_ _31\"> </span>aandelen <span class=\"_ _d\"> </span>gebaseerde<span class=\"_ _2\"></span> reserve\" drukt nu de uitstaande op aandelen gebaseerde be<span class=\"_ _4\"></span>talingsverplichting uit. Voor de <span class=\"_ _2\"></span>bewegin<span class=\"_ _4\"></span>g <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>op aandelen gebaseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>betaling<span class=\"_ _4\"></span>sreserve verwijzen we ook naar toelichting 5.6.9 waar de op aand<span class=\"_ _4\"></span>elen gebas<span class=\"_ _4\"></span>eerde betalin<span class=\"_ _4\"></span>gsuitgaven <span class=\"_ _4\"></span>van de perio<span class=\"_ _4\"></span>de worden v<span class=\"_ _4\"></span>ermeld als<span class=\"_ _4\"></span> personeelskos<span class=\"_ _4\"></span>ten.<span class=\"_ _3b\"> </span>Op aandelen<span class=\"_ _4\"></span> gebaseerde bet<span class=\"_ _4\"></span>alingsplan<span class=\"_ _4\"></span>nen De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _3\"></span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _3\"></span>inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>nen <span class=\"_ _3\"></span>gecr<span class=\"_ _4\"></span>e\u00eberd <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>toegekend <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> werknemers  <span class=\"_ _4\"></span>en aan nie<span class=\"_ _4\"></span>t-uitvoerende leden<span class=\"_ _4\"></span> van de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r. Sinds de beursno<span class=\"_ _4\"></span>tering wo<span class=\"_ _4\"></span>rden alle insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>tenplann<span class=\"_ _4\"></span>en gecre\u00eberd<span class=\"_ _4\"></span> op het niv<span class=\"_ _4\"></span>eau van Oxurion. Op 31 decemb<span class=\"_ _4\"></span>er 2023, war<span class=\"_ _4\"></span>en er vijf ui<span class=\"_ _4\"></span>tstaande insch<span class=\"_ _4\"></span>rijvings<span class=\"_ _4\"></span>rechtenplannen<span class=\"_ _4\"></span>: <table class=\"s w1ab he5\" id=\"_3b26dad2-d09f-4d62-8b27-872cd073c6fb\"><tr><td class=\"c xe7 yd89 wc7 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Creatiedatum van het plan<span class=\"_ _4\"></span> </div></td><td class=\"c x18e yd89 wc8 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x18f yd8a w1ac hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c xf0 yd89 wca h47\"><div class=\"t m0 x3 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Begunstigde </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x190 yd8b w1ad hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">(in euro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x191 yd8c w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd8c w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">2.64</div></td><td class=\"c x193 yd8d w1b0 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers,<span class=\"_ _3b\"> </span></div></td><td class=\"c x194 yd8d w1b1 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd8e wc7 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2017 </div></td><td class=\"c x18e yd8e wc8 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"ls1\">-</span>2020<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd8f w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 6.55<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd90 w1b3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>bestuurders <span class=\"_ _9\"></span>van<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd91 w1b4 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd92 wc7 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x18e yd92 wc8 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd92 wc9 h4d\" colspan=\"2\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2.57 </div></td><td class=\"c x193 yd93 w1b5 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Niet-uitvoerend<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td class=\"c x195 yd93 w1b6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">bestuurders<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd94 w1b7 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd95 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-1 </div></td><td class=\"c x18e yd95 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd96 w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd96 w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">1.75<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd96 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd96 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd96 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x191 yd97 w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 2.60<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd97 w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd98 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-2 </div></td><td class=\"c x18e yd98 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd98 wc9 h47\" colspan=\"2\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">1.75 </div></td><td class=\"c x193 yd99 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd99 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd99 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd9a w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd9b wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-3 </div></td><td class=\"c x18e yd9b wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x191 yd9c w1ba hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen <span class=\"_ _b\"> </span>0.444<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd9c w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd9c w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd9c w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x191 yc13 w1b2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 1.82<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yc13 w1b9 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table>Beknopt <span class=\"_ _d\"> </span>overzich<span class=\"_ _4\"></span>t  van <span class=\"_ _8\"> </span>alle  uits<span class=\"_ _4\"></span>taande  inschrijving<span class=\"_ _4\"></span>srechten<span class=\"_ _4\"></span>  die <span class=\"_ _8\"> </span>werden  toeg<span class=\"_ _4\"></span>ekend <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ussen<span class=\"_ _4\"></span>  2017 <span class=\"_ _8\"> </span>en  31 december <span class=\"_ _4\"></span>2023. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 201<span class=\"_ _4\"></span>7 Op <span class=\"_ _a\"></span>20 <span class=\"_ _e\"></span>novembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2017 <span class=\"_ _a\"></span>werd <span class=\"_ _a\"></span>door <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Buitengewone <span class=\"_ _3\"></span>Algemene <span class=\"_ _a\"></span>Vergadering<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>Oxurion <span class=\"_ _a\"></span>NV <span class=\"_ _a\"></span>beslist <span class=\"_ _a\"></span>tot uitgifte <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>Inschrijvi<span class=\"_ _4\"></span>ngsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2<span class=\"_ _2\"></span>017 <span class=\"_ _17\"> </span>(voorheen <span class=\"_ _17\"> </span>warrantplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2017 <span class=\"_ _16\"> </span>genoemd). <span class=\"_ _17\"> </span>Onder <span class=\"_ _17\"> </span>dit inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>looptijd <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>tien <span class=\"_ _3\"></span>jaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>totaliteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verval<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2027, <span class=\"_ _3\"></span>kunnen maximaal 1.440.000 <span class=\"_ _2\"></span>inschrij<span class=\"_ _4\"></span>vingsrechten worden <span class=\"_ _2\"></span>uitgegeven en <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>oegek<span class=\"_ _4\"></span>end <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>werknemers, bestuurders<span class=\"_ _4\"></span> en <span class=\"_ _3\"></span>consultants <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houder <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>recht <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ekenen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. De  toek<span class=\"_ _4\"></span>enning  van <span class=\"_ _8\"> </span>inschrijving<span class=\"_ _4\"></span>srechten  ond<span class=\"_ _4\"></span>er <span class=\"_ _d\"> </span>dit  pla<span class=\"_ _4\"></span>n  behoor<span class=\"_ _4\"></span>t  toe  aan<span class=\"_ _4\"></span>  de <span class=\"_ _8\"> </span>Raad  van  B<span class=\"_ _4\"></span>estuur  o<span class=\"_ _4\"></span>f  he<span class=\"_ _4\"></span>t Remunera<span class=\"_ _4\"></span>tiecomit\u00e9, <span class=\"_ _3\"></span>behalv<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>bestuurders<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>bevoegdh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>bestuurde<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>te verlenen, <span class=\"_ _16\"> </span>behoort <span class=\"_ _16\"> </span>toe <span class=\"_ _19\"> </span>aan <span class=\"_ _16\"> </span>de <span class=\"_ _19\"> </span>Algemene <span class=\"_ _16\"> </span>Vergaderi<span class=\"_ _4\"></span>ng. <span class=\"_ _16\"> </span>De <span class=\"_ _19\"> </span>inschrijvingsrechten <span class=\"_ _16\"> </span>worden <span class=\"_ _19\"> </span>kosteloo<span class=\"_ _4\"></span>s aangeboden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenprijs <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoersen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het aandeel op d<span class=\"_ _4\"></span>e beurs gedur<span class=\"_ _4\"></span>ende de 30 dag<span class=\"_ _4\"></span>en voorafgaan<span class=\"_ _4\"></span>d aan het aanbod van <span class=\"_ _4\"></span>een insch<span class=\"_ _4\"></span>rijvingsrecht of <span class=\"_ _4\"></span>(ii) de <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>laa<span class=\"_ _4\"></span>tste <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>ursdag <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>aanbod <span class=\"_ _5\"></span>voorafgaat. <span class=\"_ _4\"></span>Insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kader van <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>plan <span class=\"_ _e\"></span>hebben <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>graduele <span class=\"_ _a\"></span>verwerving <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>drie <span class=\"_ _a\"></span>jaar <span class=\"_ _e\"> </span>(50% <span class=\"_ _e\"> </span>na <span class=\"_ _a\"></span>2 <span class=\"_ _8\"> </span>jaar <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>50% <span class=\"_ _e\"></span>na <span class=\"_ _a\"></span>3 <span class=\"_ _e\"> </span>jaar) <span class=\"_ _e\"> </span>zonder prestatievoor<span class=\"_ _4\"></span>waarden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _9\"></span>waaronder <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>houd<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>recht <span class=\"_ _3\"></span>heeft<span class=\"_ _4\"></span> een inschrij<span class=\"_ _4\"></span>vingsrecht ui<span class=\"_ _4\"></span>t te oefenen, wo<span class=\"_ _4\"></span>rden vas<span class=\"_ _4\"></span>tgesteld doo<span class=\"_ _4\"></span>r het Remunera<span class=\"_ _4\"></span>tiecomit\u00e9. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 202<span class=\"_ _4\"></span>0 Op 23 <span class=\"_ _2\"></span>decembe<span class=\"_ _4\"></span>r 2020 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion <span class=\"_ _2\"></span><span class=\"ls12\">de</span> uitgifte van het <span class=\"_ _2\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> 2020, <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>zoals <span class=\"_ _9\"></span>goedg<span class=\"_ _4\"></span>ekeurd <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Algemene<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Aandeelhoud<span class=\"_ _4\"></span>ersvergadering<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>plaatsvond <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>mei 2019. <span class=\"_ _5\"></span>Onder <span class=\"_ _5\"></span>dit <span class=\"_ _4\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2020, <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>looptijd <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>tien <span class=\"_ _5\"></span>jaar <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>taliteit <span class=\"_ _5\"></span>vervalt in  2030, <span class=\"_ _b\"> </span>kunnen  maximaal  150.000  inschrijving<span class=\"_ _4\"></span>srechten  worden <span class=\"_ _b\"> </span>uitgegeven  en  toegekend  aan <span class=\"_ _b\"> </span>Niet-<span class=\"_ _3b\"> </span>Uitvoerend<span class=\"_ _4\"></span>e Bestuu<span class=\"_ _4\"></span>rders <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion.<span class=\"_ _4\"></span> Elk <span class=\"_ _4\"></span>inschrijving<span class=\"_ _4\"></span>srech<span class=\"_ _4\"></span>t geeft <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>houde<span class=\"_ _4\"></span>r he<span class=\"_ _4\"></span>t rech<span class=\"_ _4\"></span>t om <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>tekenen op<span class=\"_ _4\"></span> \u00e9\u00e9n Oxurion-aand<span class=\"_ _4\"></span>eel. De <span class=\"_ _9\"></span>uitoefenp<span class=\"_ _4\"></span>rijs <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>i) <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>slotkoersen van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aandeel <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de beurs <span class=\"_ _4\"></span>gedurende<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>dagen <span class=\"_ _4\"></span>voorafg<span class=\"_ _4\"></span>aand aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>aanbo<span class=\"_ _4\"></span>d van<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>en in<span class=\"_ _4\"></span>schrijvings<span class=\"_ _4\"></span>recht o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>slotkoe<span class=\"_ _4\"></span>rs o<span class=\"_ _4\"></span>p de <span class=\"_ _9\"></span>laatste <span class=\"_ _9\"></span>beursdag <span class=\"_ _2\"></span>die <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>aanbod <span class=\"_ _9\"></span>voorafgaat. <span class=\"_ _3\"></span>Ins<span class=\"_ _4\"></span>chrijvin<span class=\"_ _4\"></span>gsrechten <span class=\"_ _9\"></span>toegekend <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>dit <span class=\"_ _3\"></span>plan<span class=\"_ _4\"></span> hebben een con<span class=\"_ _4\"></span>tractuele lo<span class=\"_ _4\"></span>optijd van ti<span class=\"_ _4\"></span>en jaar en word<span class=\"_ _4\"></span>en onmiddellijk <span class=\"_ _4\"></span>verworv<span class=\"_ _4\"></span>en.  Inschrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _4\"></span>2021 Op 14 <span class=\"_ _2\"></span>april 2021 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion besloten om het <span class=\"_ _2\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenpl<span class=\"_ _4\"></span>an 2021<span class=\"_ _2\"></span>-<span class=\"ls6\">1 </span>uit <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>geven. <span class=\"_ _a\"></span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"></span>Insch<span class=\"_ _4\"></span>rijvingsrecht<span class=\"_ _4\"></span>enplan <span class=\"_ _e\"></span>2021-1, <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>looptijd <span class=\"_ _a\"></span>heeft <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>zijn totaliteit <span class=\"_ _f\"> </span>vervalt <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>2031, <span class=\"_ _f\"> </span>kunnen <span class=\"_ _f\"> </span>maximaal <span class=\"_ _f\"> </span>1.085.000 <span class=\"_ _17\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>uitgege<span class=\"_ _4\"></span>ven <span class=\"_ _f\"> </span>en toegekend aan werknemers en consultants van <span class=\"_ _2\"></span>de Groep. <span class=\"_ _2\"></span>Elk inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>geeft de houder <span class=\"_ _2\"></span>het recht in te schrijv<span class=\"_ _4\"></span>en op \u00e9\u00e9n Oxu<span class=\"_ _4\"></span>rion-aandeel.<span class=\"_ _4\"></span> Op <span class=\"_ _16\"> </span>22 <span class=\"_ _16\"> </span>sep<span class=\"_ _4\"></span>tember <span class=\"_ _16\"> </span>20<span class=\"_ _4\"></span>21 <span class=\"_ _16\"> </span>heeft <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechtenplan <span class=\"_ _4\"></span>2021-2. <span class=\"_ _4\"></span>Onder <span class=\"_ _4\"></span>dit Insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echtenplan <span class=\"_ _4\"></span>2021-2, da<span class=\"_ _4\"></span>t een<span class=\"_ _4\"></span> lo<span class=\"_ _4\"></span>optijd heef<span class=\"_ _4\"></span>t van <span class=\"_ _4\"></span>tien jaar en in zijn totaliteit vervalt in 2031, kunn<span class=\"_ _4\"></span>en maximaal 550.000 insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten worden uitgegev<span class=\"_ _4\"></span>en en <span class=\"_ _3\"></span>toegekend <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>werknemers <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echt <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houde<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>het recht in te sch<span class=\"_ _4\"></span>rijven op \u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. Op <span class=\"_ _16\"> </span>30 <span class=\"_ _19\"> </span>december<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>2021 <span class=\"_ _19\"> </span>heeft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _19\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _19\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechten- plan <span class=\"_ _e\"> </span>2021-3. <span class=\"_ _e\"> </span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>Inschrijving<span class=\"_ _4\"></span>srechtenplan <span class=\"_ _a\"></span>2021-3, <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>looptijd <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"></span>zijn<span class=\"_ _4\"></span> totaliteit <span class=\"_ _4\"></span>vervalt in <span class=\"_ _4\"></span>2031, ku<span class=\"_ _4\"></span>nnen maxima<span class=\"_ _4\"></span>al 862.00<span class=\"_ _4\"></span>0 inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>worden uit<span class=\"_ _4\"></span>gegeven en <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> aan <span class=\"_ _8\"> </span>werknemers <span class=\"_ _e\"> </span>en  cons<span class=\"_ _4\"></span>ultants <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>Gr<span class=\"_ _2\"></span>oep. <span class=\"_ _e\"> </span>Elk  in<span class=\"_ _4\"></span>schrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>geeft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>houder <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>recht<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>te schrijven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion-aandeel. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>tezamen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>Inschrijvingsr<span class=\"_ _4\"></span>echten 2021 genoe<span class=\"_ _4\"></span>md. Inschrijvings<span class=\"_ _4\"></span>rechten <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>toegek<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de In<span class=\"_ _4\"></span>schrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>doo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Raad van <span class=\"_ _6\"> </span>Bestuur <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Re<span class=\"_ _2\"></span>munera<span class=\"_ _4\"></span>tiecomit\u00e9. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>inschrijv<span class=\"_ _4\"></span>ingsrechten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>kostel<span class=\"_ _4\"></span>oos <span class=\"_ _6\"> </span>aangeboden. <span class=\"_ _6\"> </span>De uitoefenprijs <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>laagste <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>(i) de <span class=\"_ _5\"></span>volumegewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>koers <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>beurs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gedurende <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>kalenderdagen <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het aanbod of (ii) de slotkoers<span class=\"_ _4\"></span> van de aandelen van de Vennoo<span class=\"_ _4\"></span>tschap op de laatste beursdag<span class=\"_ _4\"></span> voorafgaand aan de <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aanbod. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>onder <span class=\"_ _a\"></span>deze <span class=\"_ _3\"></span>plannen <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>jaar verworden <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>helft <span class=\"_ _e\"> </span>wordt <span class=\"_ _a\"></span>driemaandelijks <span class=\"_ _a\"></span>verworven <span class=\"_ _e\"></span>over <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _a\"></span>twee <span class=\"_ _e\"></span>jaar. <span class=\"_ _a\"></span>Voor <span class=\"_ _e\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>april <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2021-<span class=\"_ _3b\"> </span>1, <span class=\"_ _2\"></span>is de verwervingstermij<span class=\"_ _4\"></span>n uitzonderlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ingegaan op 28 december 2020. De voorwaarden waaronder een houder van <span class=\"_ _2\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten het <span class=\"_ _2\"></span>recht <span class=\"_ _2\"></span>heeft een <span class=\"_ _2\"></span>inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>oefenen<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>vastgesteld<span class=\"_ _4\"></span> door het Remu<span class=\"_ _4\"></span>neratiecomi<span class=\"_ _4\"></span>t\u00e9. De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>toekenningsdatum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>inschrijvingsrecht<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>toegekend <span class=\"_ _a\"></span>in <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kader <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Insch<span class=\"_ _4\"></span>rijvingsre<span class=\"_ _4\"></span>chtenplannen werd <span class=\"_ _9\"></span>bepaald<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>hand <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>model van <span class=\"_ _9\"></span>Black <span class=\"_ _2\"></span>&amp; <span class=\"_ _9\"></span>Scholes,<span class=\"_ _4\"></span> rekening houd<span class=\"_ _4\"></span>end met de <span class=\"_ _4\"></span>volgende aannam<span class=\"_ _4\"></span>es: <table class=\"s w1bb he6\" id=\"_e3794eb7-e9ed-4b03-b572-7ea68a9c2b8a\"><tr><td class=\"c xec yd9d w1bc he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x198 yd9e wcd h30\"><div class=\"t m0 xc9 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yd9f w1bd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda0 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x198 yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x199 yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x19a yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 18 </div></td><td class=\"c x19b yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x19c yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x125 yda0 wd0 h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jul 19 </div></td><td class=\"c x19d yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x19e yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x133 yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 20 </div></td><td class=\"c x19f yda0 wd1 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Aug 20 </div></td></tr><tr><td class=\"c xec yda1 w12c he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a0 yda1 w1be he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">toegekende<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">251.000 </div></td><td class=\"c x199 yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x19a yda2 wd0 h30\"><div class=\"t m0 xbe ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">33.500 </div></td><td class=\"c x19b yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">208.000 </div></td><td class=\"c x19c yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x125 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">44.300 </div></td><td class=\"c x19d yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">136.000 </div></td><td class=\"c x19e yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">125.000 </div></td><td class=\"c x133 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">43.500 </div></td><td class=\"c x19f yda2 wd1 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">10.000 </div></td></tr><tr><td class=\"c xec yda3 w1bf hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">warrants<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yda4 w1c0 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs op datum<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x19a yda5 wd0 h7e\"><div class=\"t m0 x63 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">7,07 </div></td><td class=\"c x19b yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x19c yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x125 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">4,65 </div></td><td class=\"c x19d yda5 wce h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x19e yda5 wcf h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x133 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,07 </div></td><td class=\"c x19f yda5 wd1 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,72 </div></td></tr><tr><td class=\"c xec yda6 w1c1 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van aanbod (in e<span class=\"_ _4\"></span>uro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda7 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td></td><td class=\"c x198 yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x19a yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">6,549 </div></td><td class=\"c x19b yda7 wce h30\"><div class=\"t m0 x3f ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,4 </div></td><td class=\"c x19c yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x125 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,822 </div></td><td class=\"c x19d yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x19e yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x133 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,847 </div></td><td class=\"c x19f yda7 wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,8 </div></td></tr><tr><td class=\"c xec yda8 w1c2 he8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x198 yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x199 yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19a yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19c yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x125 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19d yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19e yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x133 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19f yda9 wd1 h7f\"><div class=\"t m0 xd ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xec ydaa w1c3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">dividendrend<span class=\"_ _4\"></span>ement<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydab w1c4 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a1 ydab w1c5 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">volatilitei<span class=\"_ _4\"></span>t<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19c ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x125 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19d ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19e ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x133 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19f ydac wd1 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydad w1c6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de aandelen<span class=\"_ _4\"></span>koers<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydae wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td></td><td class=\"c x198 ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x199 ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x19a ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,46% </div></td><td class=\"c x19b ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x19c ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x125 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,67% </div></td><td class=\"c x19d ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x19e ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x133 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,54% </div></td><td class=\"c x19f ydae wd1 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td></tr><tr><td class=\"c xe7 ydaf wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td></td><td class=\"c x198 ydaf wce h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydaf wcf h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x19b ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x19c ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x125 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8,5 </div></td><td class=\"c x19d ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x19e ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x133 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td><td class=\"c x19f ydaf wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td></tr><tr><td class=\"c xe7 ydb0 wcc h30\"><div class=\"t m0 x4 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td></td><td class=\"c x198 ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td><td class=\"c x199 ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,29 </div></td><td class=\"c x19a ydb0 wd0 h30\"><div class=\"t m0 x63 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">3,33 </div></td><td class=\"c x19b ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,58 </div></td><td class=\"c x19c ydb0 wcf h30\"><div class=\"t m0 x3f ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x125 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">2,23 </div></td><td class=\"c x19d ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x19e ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,43 </div></td><td class=\"c x133 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,83 </div></td><td class=\"c x19f ydb0 wd1 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td></tr></table><table class=\"s w1c7 he9\" id=\"_b958080d-7370-4038-959b-f773cf9b3022\"><tr><td class=\"c xe7 ydb1 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x112 ydb1 wd3 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td></tr><tr><td class=\"c xe7 ydb2 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x112 ydb2 wd3 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Mar 21 </div></td></tr><tr><td class=\"c xe7 ydb3 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x112 ydb3 wd3 h80\"><div class=\"t m0 x7d ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">75.000 </div></td></tr><tr><td class=\"c xe7 ydb4 wd2 h4d\"><div class=\"t m0 x4 ha y96d ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs  op  datum <span class=\"_ _d\"> </span>van  aanbod  (in </div><div class=\"t m0 x4 ha y408 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x112 ydb4 wd3 h4d\"><div class=\"t m0 x88 ha y96e ff2 fs3 fc1 sc1 ls1 ws0\">2,55 </div></td></tr><tr><td class=\"c xe7 ydb5 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x112 ydb5 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td></tr><tr><td class=\"c xe7 ydb6 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x112 ydb6 wd3 h80\"><div class=\"t m0 x9 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 ydb7 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte <span class=\"_ _4\"></span>volatil<span class=\"_ _4\"></span>iteit <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>aandelenkoers<span class=\"_ _2\"></span> </div></td><td class=\"c x112 ydb7 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydb8 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x112 ydb8 wd3 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,65% </div></td></tr><tr><td class=\"c xe7 ydb9 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x112 ydb9 wd3 h80\"><div class=\"t m0 x66 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 ydba wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x112 ydba wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,23 </div></td></tr></table><table class=\"s w1c8 hea\" id=\"_61bdc918-5bad-46fc-8889-8e7015622b88\"><tr><td class=\"c xe7 ydbb wa5 h81\"><div class=\"t m0 x4 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplannen 2021 </div></td><td></td><td></td><td></td><td class=\"c x143 ydbb wd4 h81\"><div class=\"t m0 x36 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td></tr><tr><td class=\"c xe7 ydbc wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x143 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Apr 21 </div></td><td class=\"c x19b ydbc wd5 h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 21 </div></td><td class=\"c xfd ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a2 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a3 ydbc wd5 h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Dec 21 </div></td><td class=\"c x1a4 ydbc w9b h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 22 </div></td></tr><tr><td class=\"c xe7 ydbd wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x143 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">888.500 </div></td><td class=\"c x19b ydbd wd5 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">7.500 </div></td><td class=\"c xfd ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">550.000 </div></td><td class=\"c x1a2 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">165.000 </div></td><td class=\"c x1a3 ydbd wd5 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">804.000 </div></td><td class=\"c x1a4 ydbd w9b h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ydbe wa5 h4d\"><div class=\"t m0 x4 ha y93b ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>datum <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>aanbod <span class=\"_ _b\"> </span>(in </div><div class=\"t m0 x4 ha y976 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x143 ydbe wab h4d\"><div class=\"t m0 xf ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbe wd5 h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,505 </div></td><td class=\"c xfd ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a2 ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a3 ydbe wd5 h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbe w9b h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">0,45 </div></td></tr><tr><td class=\"c xe7 ydbf wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x143 ydbf wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c xfd ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a2 ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a3 ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbf w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td></tr><tr><td class=\"c xe7 ydc0 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x143 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c xfd ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a2 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a3 ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a4 ydc0 w9b h80\"><div class=\"t m0 x68 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydc1 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte volatil<span class=\"_ _4\"></span>iteit van de aandelenkoers </div></td><td class=\"c x143 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a3 ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc1 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">65%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydc2 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x143 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,63% </div></td><td class=\"c x19b ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td><td class=\"c xfd ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a2 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a3 ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,64% </div></td><td class=\"c x1a4 ydc2 w9b h80\"><div class=\"t m0 x4b ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,<span class=\"ls7\">08</span>% </div></td></tr><tr><td class=\"c xe7 ydc3 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x143 ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc3 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x1a3 ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc3 w9b h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td></tr><tr><td class=\"c xe7 ydc4 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x143 ydc4 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x19b ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,27 </div></td><td class=\"c xfd ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,01 </div></td><td class=\"c x1a2 ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,00 </div></td><td class=\"c x1a3 ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,91 </div></td><td class=\"c x1a4 ydc4 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,32 </div></td></tr></table>De aannam<span class=\"_ _4\"></span>es die <span class=\"_ _4\"></span>gebruik<span class=\"_ _4\"></span>t zijn <span class=\"_ _4\"></span>bij he<span class=\"_ _4\"></span>t bepalen <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00ebl<span class=\"_ _4\"></span>e waarde<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e toeg<span class=\"_ _4\"></span>ekende <span class=\"_ _4\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten zijn gebaseerd op<span class=\"_ _4\"></span> de volgen<span class=\"_ _4\"></span>de gegevens<span class=\"_ _4\"></span>:  \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _3\"></span>huid<span class=\"_ _4\"></span>ige <span class=\"_ _9\"></span>aandelenkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aanbod<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beurs <span class=\"_ _9\"></span>van </span></span>Euronext Bruss<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandelen<span class=\"_ _4\"></span>koers, <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>historische <span class=\"_ _9\"></span>koersvolatil<span class=\"_ _4\"></span>iteit <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t </span></span>Oxurion-aande<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De verwachte loo<span class=\"_ _4\"></span>ptijd, berekend a<span class=\"_ _4\"></span>ls de geschatte looptij<span class=\"_ _4\"></span>d tot uitoefening, <span class=\"_ _4\"></span>waarbij rekening<span class=\"_ _4\"></span> wordt </span></span>gehouden me<span class=\"_ _4\"></span>t de specifiek<span class=\"_ _4\"></span>e kenmerk<span class=\"_ _4\"></span>en van de plann<span class=\"_ _4\"></span>en. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De risicovrije rente<span class=\"_ _4\"></span>voet, gebaseerd op de rente<span class=\"_ _4\"></span>voeten van de Belgische overh<span class=\"_ _4\"></span>eidsobligaties op de </span></span>toekennings<span class=\"_ _4\"></span>datum <span class=\"_ _19\"> </span>met <span class=\"_ _16\"> </span>een <span class=\"_ _19\"> </span>looptijd <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gelijk <span class=\"_ _16\"> </span>is <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _19\"> </span>levensduur <span class=\"_ _16\"> </span>van <span class=\"_ _1f\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten. Bewegingen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _b\"> </span>uitstaande <span class=\"_ _6\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>hun <span class=\"_ _b\"> </span>betreffende <span class=\"_ _b\"> </span>gewogen <span class=\"_ _6\"> </span>gemidd<span class=\"_ _4\"></span>elde uitoefenprijs <span class=\"_ _4\"></span>waren als volg<span class=\"_ _4\"></span>t: <table class=\"s w1c9 heb\" id=\"_4e81e590-a04a-4aed-8a79-f317338ac4d0\"><tr><td></td><td></td><td class=\"c x1a5 ydc5 wd8 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x1a2 ydc5 wd9 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1a6 ydc6 w1ca hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x144 yd3d wdb h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td><td class=\"c x1a7 ydc6 w1cb hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a8 yd3d wdc h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td></tr><tr><td></td><td class=\"c x1a9 ydc7 w1cc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x1aa ydc7 w1cd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1ab ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x11d ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd3e wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 jan. </div></td><td class=\"c x1a5 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x144 yd3e wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c x1a8 yd3e wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.131.250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3f wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Toegekend, aanvaard </div></td><td class=\"c x1a5 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd3f wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td><td class=\"c x1a8 yd3f wdc h4a\"><div class=\"t m0 x89 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 yd40 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verbeurd </div></td><td class=\"c x1a5 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,98 </div></td><td class=\"c x144 yd40 wdb h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-516.095 </div></td><td class=\"c x1a2 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,46 </div></td><td class=\"c x1a8 yd40 wdc h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-172.970 </div></td></tr><tr><td class=\"c xe7 yd41 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Uitgeoefend </div></td><td class=\"c x1a5 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd41 wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x1a8 yd41 wdc h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd42 wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 dec.  </div></td><td class=\"c x1a5 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,56 </div></td><td class=\"c x144 yd42 wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.443.185<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x1a8 yd42 wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td></tr></table>Uitstaande <span class=\"_ _3\"></span>verwor<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>tenplannen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>31 <span class=\"_ _a\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>202<span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>vroegste<span class=\"_ _4\"></span> uitoefenda<span class=\"_ _4\"></span>ta, vervaldata en<span class=\"_ _4\"></span> uitoefenprij<span class=\"_ _4\"></span>zen: <table class=\"s w1c9 hec\" id=\"_4c8a9774-5cc1-450b-a980-1ac7bb5a12b7\"><tr><td></td><td class=\"c xfd ydc9 waf h68\"><div class=\"t m0 x97 ha y988 ff2 fs3 fc1 sc1 ls1 ws0\">Vervaldatum </div></td><td class=\"c x1ac ydca w1cf hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs (in<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ad ydca w1d0 hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Aantallen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydc9 wdd h68\"><div class=\"t m0 x4 ha y42c ff2 fs3 fc1 sc1 ls1 ws0\">Vroegste ui<span class=\"_ _4\"></span>toefendatum </div></td><td></td><td class=\"c x1ae ydcb w1d1 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">euro)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1af ydcb w1d2 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">(duizenden<span class=\"_ _4\"></span>)<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydcc wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcc waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcc wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">4,06 </div></td><td class=\"c x1b0 ydcc wdf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">542<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydcd wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcd waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2030<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcd wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td><td class=\"c x1b0 ydcd wdf h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydce wdd h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydce waf h4a\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2031<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydce wde h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2,17 </div></td><td class=\"c x1b0 ydce wdf h4a\"><div class=\"t m0 xf ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.630 </div></td></tr><tr><td class=\"c xe7 ydcf we0 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal gewogen gemiddelde<span class=\"_ _4\"></span> </div></td><td></td><td class=\"c xf3 ydcf wde h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x1b0 ydcf wdf h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.232<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "5.7.8 Niet-ger<span class=\"_ _4\"></span>ealiseerd<span class=\"_ _4\"></span>e resultaten en o<span class=\"_ _4\"></span>verige res<span class=\"_ _4\"></span>erves De niet-gerealiseerd<span class=\"_ _4\"></span>e resultaten zijn als<span class=\"_ _4\"></span> volgt sameng<span class=\"_ _4\"></span>esteld: <table class=\"s w192 he3\" id=\"_0535a487-fd22-46e5-b85a-fa5e6ec57b7e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x171 yd72 w193 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Herwaardering<span class=\"_ _3b\"> </span></div></td><td class=\"c x172 yd73 w194 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x173 yd72 w195 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal niet-<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 yd74 wbf h44\"><div class=\"t m0 x4 h9 y4f7 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td></td><td></td><td class=\"c x174 yd75 w196 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Omrekeningsvereschill<span class=\"_ _4\"></span>en<span class=\"_ _3b\"> </span></div></td><td class=\"c x175 yd76 w197 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">toegezegde</div></td><td class=\"c x164 yd75 w198 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waardeaanpassingen<span class=\"_ _3b\"> </span></div></td><td class=\"c x176 yd76 w199 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gereaslieerde<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x177 yd77 w19a hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">uit valuta<span class=\"_ _3b\"> </span></div></td><td class=\"c x178 yd78 w19b hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">pensioenregeling<span class=\"_ _3b\"> </span></div></td><td class=\"c x179 yd77 w19c hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">van<span class=\"_ _3b\"> </span></div></td><td class=\"c x17a yd78 w19d hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x17b yd79 w19e hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">schuldinstrumenten<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd7a wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td></td><td></td><td class=\"c x17c yd7a w20 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">256</span> </div></td><td class=\"c x169 yd7a wc0 h4a\"><div class=\"t m0 x89 h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">95</span> </div></td><td class=\"c x128 yd7a wc1 h4a\"><div class=\"t m0 x6c h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7a w48 h4a\"><div class=\"t m0 x6b h9 y52e ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">356</span> </div></td></tr><tr><td class=\"c xec yd7b w19f hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7b w1a0 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7b w1a1 hb5\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd7c w20 h3e\"><div class=\"t m0 xa9 ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td><td class=\"c x169 yd7c wc0 h3e\"><div class=\"t m0 x6a ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">361<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7c wc1 h3e\"><div class=\"t m0 x6c ha y359 ff2 fs3 fc1 sc1 ls1 ws0\">-5 </div></td><td class=\"c x17d yd7c w48 h3e\"><div class=\"t m0 xa ha y359 ff2 fs3 fc1 sc1 ls7 ws0\">457<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7d w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd7e wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td></td><td></td><td class=\"c x17c yd7e w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">155</span> </div></td><td class=\"c x169 yd7e wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">266<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd7e wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd7e w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">101<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd7f w19f hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n<span class=\"_ _3b\"> </span></div></td><td class=\"c x17e yd7f w1a0 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in<span class=\"_ _3b\"> </span></div></td><td class=\"c x17f yd7f w1a1 hb8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">niet-gerealiseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x17c yd80 w20 h57\"><div class=\"t m0 x28 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">61</span> </div></td><td class=\"c x169 yd80 wc0 h57\"><div class=\"t m0 x6a ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">181<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd80 wc1 h57\"><div class=\"t m0 xa9 ha y5a1 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x17d yd80 w48 h57\"><div class=\"t m0 xa ha y5a1 ff2 fs3 fc1 sc1 ls7 ws0\">120<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec yd81 w1a2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">resultaten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd82 wbf h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td></td><td></td><td class=\"c x17c yd82 w20 h4a\"><div class=\"t m0 x6c h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">216</span> </div></td><td class=\"c x169 yd82 wc0 h4a\"><div class=\"t m0 x6a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">447<span class=\"ls1\"> </span></div></td><td class=\"c x128 yd82 wc1 h4a\"><div class=\"t m0 xc4 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td><td class=\"c x17d yd82 w48 h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">221<span class=\"ls1\"> </span></div></td></tr></table>De overige<span class=\"_ _4\"></span> reserves zijn als<span class=\"_ _4\"></span> volgt sameng<span class=\"_ _4\"></span>esteld: <table class=\"s w1a3 he4\" id=\"_45c0af78-88cc-49c1-9669-b2423625eba3\"><tr><td></td><td class=\"c x180 yd83 w1a4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Op<span class=\"_ _3b\"> </span></div></td><td class=\"c x181 yd83 w1a5 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Reservefonds<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd3c wc2 h44\"><div class=\"t m0 x4 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x182 yd84 w1a6 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">aandelen<span class=\"_ _3b\"> </span></div></td><td class=\"c x183 yd84 w1a7 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">voor<span class=\"_ _3b\"> </span></div></td><td class=\"c x184 yd84 w194 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Re\u00eble<span class=\"_ _3b\"> </span></div></td><td class=\"c x185 yd3c w70 h44\"><div class=\"t m0 x74 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">Overige </div></td><td class=\"c xf1 yd3c w71 h44\"><div class=\"t m0 x63 h9 y931 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x186 yd85 w1a8 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">gebaseerde<span class=\"_ _3b\"> </span></div></td><td class=\"c x187 yd85 w1a9 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">ingehouden<span class=\"_ _3b\"> </span></div></td><td class=\"c x188 yd85 w1aa hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">waardeaanpassingsres<span class=\"_ _4\"></span>erve<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x189 yd86 w110 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">reserves<span class=\"_ _3b\"> </span></div></td><td class=\"c x18a yd86 w114 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">winsten<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yd3d wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x18b yd3d wc3 h4a\"><div class=\"t m0 x4c h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">13.681<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd3d wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.159</span> </div></td><td class=\"c x18d yd3d wc5 h4a\"><div class=\"t m0 x24 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">212<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd3d w70 h4a\"><div class=\"t m0 x64 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd3d w71 h4a\"><div class=\"t m0 x63 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">5.266</span> </div></td></tr><tr><td class=\"c xe7 yd87 wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n in overige reserves </div></td><td class=\"c x18b yd87 wc3 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">933<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd87 wc4 h4a\"><div class=\"t m0 x66 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">38</span> </div></td><td class=\"c x18d yd87 wc5 h4a\"><div class=\"t m0 xa9 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.398 </div></td><td class=\"c x185 yd87 w70 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd87 w71 h4a\"><div class=\"t m0 x40 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">8.293 </div></td></tr><tr><td class=\"c xe7 yd3f wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transfer </div></td><td class=\"c x18b yd3f wc3 h4a\"><div class=\"t m0 x4a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-11.433 </div></td><td class=\"c x18c yd3f wc4 h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x18d yd3f wc5 h4a\"><div class=\"t m0 x2b ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x185 yd3f w70 h4a\"><div class=\"t m0 x8e ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">11.433 </div></td><td class=\"c xf1 yd3f w71 h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd40 wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x18b yd40 wc3 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.181<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd40 wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.197</span> </div></td><td class=\"c x18d yd40 wc5 h4a\"><div class=\"t m0 xa9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.610<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd40 w70 h4a\"><div class=\"t m0 x8e h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.433<span class=\"ls1\"> </span></div></td><td class=\"c xf1 yd40 w71 h4a\"><div class=\"t m0 x40 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.027<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd88 wc2 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Beweginge<span class=\"_ _4\"></span>n in overige reserves </div></td><td class=\"c x18b yd88 wc3 h4a\"><div class=\"t m0 xc ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">316<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd88 wc4 h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x18d yd88 wc5 h4a\"><div class=\"t m0 xa9 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2.380 </div></td><td class=\"c x185 yd88 w70 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c xf1 yd88 w71 h4a\"><div class=\"t m0 x40 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2.696 </div></td></tr><tr><td class=\"c xe7 yd42 wc2 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x18b yd42 wc3 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.497<span class=\"ls1\"> </span></div></td><td class=\"c x18c yd42 wc4 h4a\"><div class=\"t m0 xe h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">19.197</span> </div></td><td class=\"c x18d yd42 wc5 h4a\"><div class=\"t m0 xa9 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">9.990<span class=\"ls1\"> </span></div></td><td class=\"c x185 yd42 w70 h4a\"><div class=\"t m0 x8e h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.433<span class=\"ls1\"> </span></div></td><td class=\"c xf1 yd42 w71 h4a\"><div class=\"t m0 x40 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.723<span class=\"ls1\"> </span></div></td></tr></table>*Per 31 <span class=\"_ _4\"></span>december 2022 <span class=\"_ _4\"></span>heeft de Groe<span class=\"_ _4\"></span>p de <span class=\"_ _4\"></span>opgenomen reserve voor <span class=\"_ _4\"></span>op aandelen<span class=\"_ _4\"></span> gebaseerde betalingen<span class=\"_ _4\"></span> van de <span class=\"_ _4\"></span>vervallen en uitgeoefende  inschrijvingsrechten <span class=\"_ _31\"> </span>overgebracht  naar <span class=\"_ _31\"> </span>een <span class=\"_ _d\"> </span>c<span class=\"_ _2\"></span>ategorie  \"o<span class=\"_ _2\"></span>verige\".  De <span class=\"_ _31\"> </span>categorie <span class=\"_ _d\"> </span>\"op <span class=\"_ _31\"> </span>aandelen <span class=\"_ _d\"> </span>gebaseerde<span class=\"_ _2\"></span> reserve\" drukt nu de uitstaande op aandelen gebaseerde be<span class=\"_ _4\"></span>talingsverplichting uit. Voor de <span class=\"_ _2\"></span>bewegin<span class=\"_ _4\"></span>g <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>op aandelen gebaseerd<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>betaling<span class=\"_ _4\"></span>sreserve verwijzen we ook naar toelichting 5.6.9 waar de op aand<span class=\"_ _4\"></span>elen gebas<span class=\"_ _4\"></span>eerde betalin<span class=\"_ _4\"></span>gsuitgaven <span class=\"_ _4\"></span>van de perio<span class=\"_ _4\"></span>de worden v<span class=\"_ _4\"></span>ermeld als<span class=\"_ _4\"></span> personeelskos<span class=\"_ _4\"></span>ten.<span class=\"_ _3b\"> </span> Op aandelen<span class=\"_ _4\"></span> gebaseerde bet<span class=\"_ _4\"></span>alingsplan<span class=\"_ _4\"></span>nen De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _3\"></span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _3\"></span>inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>nen <span class=\"_ _3\"></span>gecr<span class=\"_ _4\"></span>e\u00eberd <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>toegekend <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> werknemers  <span class=\"_ _4\"></span>en aan nie<span class=\"_ _4\"></span>t-uitvoerende leden<span class=\"_ _4\"></span> van de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r. Sinds de beursno<span class=\"_ _4\"></span>tering wo<span class=\"_ _4\"></span>rden alle insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>tenplann<span class=\"_ _4\"></span>en gecre\u00eberd<span class=\"_ _4\"></span> op het niv<span class=\"_ _4\"></span>eau van Oxurion. Op 31 decemb<span class=\"_ _4\"></span>er 2023, war<span class=\"_ _4\"></span>en er vijf ui<span class=\"_ _4\"></span>tstaande insch<span class=\"_ _4\"></span>rijvings<span class=\"_ _4\"></span>rechtenplannen<span class=\"_ _4\"></span>: <table class=\"s w1ab he5\" id=\"_3b26dad2-d09f-4d62-8b27-872cd073c6fb\"><tr><td class=\"c xe7 yd89 wc7 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Creatiedatum van het plan<span class=\"_ _4\"></span> </div></td><td class=\"c x18e yd89 wc8 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x18f yd8a w1ac hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c xf0 yd89 wca h47\"><div class=\"t m0 x3 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Begunstigde </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x190 yd8b w1ad hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">(in euro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x191 yd8c w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd8c w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">2.64</div></td><td class=\"c x193 yd8d w1b0 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers,<span class=\"_ _3b\"> </span></div></td><td class=\"c x194 yd8d w1b1 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd8e wc7 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2017 </div></td><td class=\"c x18e yd8e wc8 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"ls1\">-</span>2020<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd8f w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 6.55<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd90 w1b3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>bestuurders <span class=\"_ _9\"></span>van<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd91 w1b4 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd92 wc7 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x18e yd92 wc8 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd92 wc9 h4d\" colspan=\"2\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2.57 </div></td><td class=\"c x193 yd93 w1b5 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Niet-uitvoerend<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td class=\"c x195 yd93 w1b6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">bestuurders<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd94 w1b7 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd95 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-1 </div></td><td class=\"c x18e yd95 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd96 w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd96 w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">1.75<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd96 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd96 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd96 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x191 yd97 w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 2.60<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd97 w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd98 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-2 </div></td><td class=\"c x18e yd98 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd98 wc9 h47\" colspan=\"2\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">1.75 </div></td><td class=\"c x193 yd99 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd99 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd99 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd9a w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd9b wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-3 </div></td><td class=\"c x18e yd9b wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x191 yd9c w1ba hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen <span class=\"_ _b\"> </span>0.444<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd9c w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd9c w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd9c w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x191 yc13 w1b2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 1.82<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yc13 w1b9 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table>Beknopt <span class=\"_ _d\"> </span>overzich<span class=\"_ _4\"></span>t  van <span class=\"_ _8\"> </span>alle  uits<span class=\"_ _4\"></span>taande  inschrijving<span class=\"_ _4\"></span>srechten<span class=\"_ _4\"></span>  die <span class=\"_ _8\"> </span>werden  toeg<span class=\"_ _4\"></span>ekend <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ussen<span class=\"_ _4\"></span>  2017 <span class=\"_ _8\"> </span>en  31 december <span class=\"_ _4\"></span>2023. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 201<span class=\"_ _4\"></span>7 Op <span class=\"_ _a\"></span>20 <span class=\"_ _e\"></span>novembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2017 <span class=\"_ _a\"></span>werd <span class=\"_ _a\"></span>door <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Buitengewone <span class=\"_ _3\"></span>Algemene <span class=\"_ _a\"></span>Vergadering<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>Oxurion <span class=\"_ _a\"></span>NV <span class=\"_ _a\"></span>beslist <span class=\"_ _a\"></span>tot uitgifte <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>Inschrijvi<span class=\"_ _4\"></span>ngsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2<span class=\"_ _2\"></span>017 <span class=\"_ _17\"> </span>(voorheen <span class=\"_ _17\"> </span>warrantplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2017 <span class=\"_ _16\"> </span>genoemd). <span class=\"_ _17\"> </span>Onder <span class=\"_ _17\"> </span>dit inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>looptijd <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>tien <span class=\"_ _3\"></span>jaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>totaliteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verval<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2027, <span class=\"_ _3\"></span>kunnen maximaal 1.440.000 <span class=\"_ _2\"></span>inschrij<span class=\"_ _4\"></span>vingsrechten worden <span class=\"_ _2\"></span>uitgegeven en <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>oegek<span class=\"_ _4\"></span>end <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>werknemers, bestuurders<span class=\"_ _4\"></span> en <span class=\"_ _3\"></span>consultants <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houder <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>recht <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ekenen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. De  toek<span class=\"_ _4\"></span>enning  van <span class=\"_ _8\"> </span>inschrijving<span class=\"_ _4\"></span>srechten  ond<span class=\"_ _4\"></span>er <span class=\"_ _d\"> </span>dit  pla<span class=\"_ _4\"></span>n  behoor<span class=\"_ _4\"></span>t  toe  aan<span class=\"_ _4\"></span>  de <span class=\"_ _8\"> </span>Raad  van  B<span class=\"_ _4\"></span>estuur  o<span class=\"_ _4\"></span>f  he<span class=\"_ _4\"></span>t Remunera<span class=\"_ _4\"></span>tiecomit\u00e9, <span class=\"_ _3\"></span>behalv<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>bestuurders<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>bevoegdh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>bestuurde<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>te verlenen, <span class=\"_ _16\"> </span>behoort <span class=\"_ _16\"> </span>toe <span class=\"_ _19\"> </span>aan <span class=\"_ _16\"> </span>de <span class=\"_ _19\"> </span>Algemene <span class=\"_ _16\"> </span>Vergaderi<span class=\"_ _4\"></span>ng. <span class=\"_ _16\"> </span>De <span class=\"_ _19\"> </span>inschrijvingsrechten <span class=\"_ _16\"> </span>worden <span class=\"_ _19\"> </span>kosteloo<span class=\"_ _4\"></span>s aangeboden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenprijs <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoersen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het aandeel op d<span class=\"_ _4\"></span>e beurs gedur<span class=\"_ _4\"></span>ende de 30 dag<span class=\"_ _4\"></span>en voorafgaan<span class=\"_ _4\"></span>d aan het aanbod van <span class=\"_ _4\"></span>een insch<span class=\"_ _4\"></span>rijvingsrecht of <span class=\"_ _4\"></span>(ii) de <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>laa<span class=\"_ _4\"></span>tste <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>ursdag <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>aanbod <span class=\"_ _5\"></span>voorafgaat. <span class=\"_ _4\"></span>Insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kader van <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>plan <span class=\"_ _e\"></span>hebben <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>graduele <span class=\"_ _a\"></span>verwerving <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>drie <span class=\"_ _a\"></span>jaar <span class=\"_ _e\"> </span>(50% <span class=\"_ _e\"> </span>na <span class=\"_ _a\"></span>2 <span class=\"_ _8\"> </span>jaar <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>50% <span class=\"_ _e\"></span>na <span class=\"_ _a\"></span>3 <span class=\"_ _e\"> </span>jaar) <span class=\"_ _e\"> </span>zonder prestatievoor<span class=\"_ _4\"></span>waarden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _9\"></span>waaronder <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>houd<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>recht <span class=\"_ _3\"></span>heeft<span class=\"_ _4\"></span> een inschrij<span class=\"_ _4\"></span>vingsrecht ui<span class=\"_ _4\"></span>t te oefenen, wo<span class=\"_ _4\"></span>rden vas<span class=\"_ _4\"></span>tgesteld doo<span class=\"_ _4\"></span>r het Remunera<span class=\"_ _4\"></span>tiecomit\u00e9. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 202<span class=\"_ _4\"></span>0 Op 23 <span class=\"_ _2\"></span>decembe<span class=\"_ _4\"></span>r 2020 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion <span class=\"_ _2\"></span><span class=\"ls12\">de</span> uitgifte van het <span class=\"_ _2\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> 2020, <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>zoals <span class=\"_ _9\"></span>goedg<span class=\"_ _4\"></span>ekeurd <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Algemene<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Aandeelhoud<span class=\"_ _4\"></span>ersvergadering<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>plaatsvond <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>mei 2019. <span class=\"_ _5\"></span>Onder <span class=\"_ _5\"></span>dit <span class=\"_ _4\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2020, <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>looptijd <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>tien <span class=\"_ _5\"></span>jaar <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>taliteit <span class=\"_ _5\"></span>vervalt in  2030, <span class=\"_ _b\"> </span>kunnen  maximaal  150.000  inschrijving<span class=\"_ _4\"></span>srechten  worden <span class=\"_ _b\"> </span>uitgegeven  en  toegekend  aan <span class=\"_ _b\"> </span>Niet-<span class=\"_ _3b\"> </span>Uitvoerend<span class=\"_ _4\"></span>e Bestuu<span class=\"_ _4\"></span>rders <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion.<span class=\"_ _4\"></span> Elk <span class=\"_ _4\"></span>inschrijving<span class=\"_ _4\"></span>srech<span class=\"_ _4\"></span>t geeft <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>houde<span class=\"_ _4\"></span>r he<span class=\"_ _4\"></span>t rech<span class=\"_ _4\"></span>t om <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>tekenen op<span class=\"_ _4\"></span> \u00e9\u00e9n Oxurion-aand<span class=\"_ _4\"></span>eel. De <span class=\"_ _9\"></span>uitoefenp<span class=\"_ _4\"></span>rijs <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>i) <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>slotkoersen van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aandeel <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de beurs <span class=\"_ _4\"></span>gedurende<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>dagen <span class=\"_ _4\"></span>voorafg<span class=\"_ _4\"></span>aand aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>aanbo<span class=\"_ _4\"></span>d van<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>en in<span class=\"_ _4\"></span>schrijvings<span class=\"_ _4\"></span>recht o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>slotkoe<span class=\"_ _4\"></span>rs o<span class=\"_ _4\"></span>p de <span class=\"_ _9\"></span>laatste <span class=\"_ _9\"></span>beursdag <span class=\"_ _2\"></span>die <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>aanbod <span class=\"_ _9\"></span>voorafgaat. <span class=\"_ _3\"></span>Ins<span class=\"_ _4\"></span>chrijvin<span class=\"_ _4\"></span>gsrechten <span class=\"_ _9\"></span>toegekend <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>dit <span class=\"_ _3\"></span>plan<span class=\"_ _4\"></span> hebben een con<span class=\"_ _4\"></span>tractuele lo<span class=\"_ _4\"></span>optijd van ti<span class=\"_ _4\"></span>en jaar en word<span class=\"_ _4\"></span>en onmiddellijk <span class=\"_ _4\"></span>verworv<span class=\"_ _4\"></span>en.  Inschrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _4\"></span>2021 Op 14 <span class=\"_ _2\"></span>april 2021 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion besloten om het <span class=\"_ _2\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenpl<span class=\"_ _4\"></span>an 2021<span class=\"_ _2\"></span>-<span class=\"ls6\">1 </span>uit <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>geven. <span class=\"_ _a\"></span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"></span>Insch<span class=\"_ _4\"></span>rijvingsrecht<span class=\"_ _4\"></span>enplan <span class=\"_ _e\"></span>2021-1, <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>looptijd <span class=\"_ _a\"></span>heeft <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>zijn totaliteit <span class=\"_ _f\"> </span>vervalt <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>2031, <span class=\"_ _f\"> </span>kunnen <span class=\"_ _f\"> </span>maximaal <span class=\"_ _f\"> </span>1.085.000 <span class=\"_ _17\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>uitgege<span class=\"_ _4\"></span>ven <span class=\"_ _f\"> </span>en toegekend aan werknemers en consultants van <span class=\"_ _2\"></span>de Groep. <span class=\"_ _2\"></span>Elk inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>geeft de houder <span class=\"_ _2\"></span>het recht in te schrijv<span class=\"_ _4\"></span>en op \u00e9\u00e9n Oxu<span class=\"_ _4\"></span>rion-aandeel.<span class=\"_ _4\"></span> Op <span class=\"_ _16\"> </span>22 <span class=\"_ _16\"> </span>sep<span class=\"_ _4\"></span>tember <span class=\"_ _16\"> </span>20<span class=\"_ _4\"></span>21 <span class=\"_ _16\"> </span>heeft <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechtenplan <span class=\"_ _4\"></span>2021-2. <span class=\"_ _4\"></span>Onder <span class=\"_ _4\"></span>dit Insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echtenplan <span class=\"_ _4\"></span>2021-2, da<span class=\"_ _4\"></span>t een<span class=\"_ _4\"></span> lo<span class=\"_ _4\"></span>optijd heef<span class=\"_ _4\"></span>t van <span class=\"_ _4\"></span>tien jaar en in zijn totaliteit vervalt in 2031, kunn<span class=\"_ _4\"></span>en maximaal 550.000 insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten worden uitgegev<span class=\"_ _4\"></span>en en <span class=\"_ _3\"></span>toegekend <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>werknemers <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echt <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houde<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>het recht in te sch<span class=\"_ _4\"></span>rijven op \u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. Op <span class=\"_ _16\"> </span>30 <span class=\"_ _19\"> </span>december<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>2021 <span class=\"_ _19\"> </span>heeft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _19\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _19\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechten- plan <span class=\"_ _e\"> </span>2021-3. <span class=\"_ _e\"> </span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>Inschrijving<span class=\"_ _4\"></span>srechtenplan <span class=\"_ _a\"></span>2021-3, <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>looptijd <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"></span>zijn<span class=\"_ _4\"></span> totaliteit <span class=\"_ _4\"></span>vervalt in <span class=\"_ _4\"></span>2031, ku<span class=\"_ _4\"></span>nnen maxima<span class=\"_ _4\"></span>al 862.00<span class=\"_ _4\"></span>0 inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>worden uit<span class=\"_ _4\"></span>gegeven en <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> aan <span class=\"_ _8\"> </span>werknemers <span class=\"_ _e\"> </span>en  cons<span class=\"_ _4\"></span>ultants <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>Gr<span class=\"_ _2\"></span>oep. <span class=\"_ _e\"> </span>Elk  in<span class=\"_ _4\"></span>schrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>geeft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>houder <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>recht<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>te schrijven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion-aandeel. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>tezamen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>Inschrijvingsr<span class=\"_ _4\"></span>echten 2021 genoe<span class=\"_ _4\"></span>md. Inschrijvings<span class=\"_ _4\"></span>rechten <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>toegek<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de In<span class=\"_ _4\"></span>schrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>doo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Raad van <span class=\"_ _6\"> </span>Bestuur <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Re<span class=\"_ _2\"></span>munera<span class=\"_ _4\"></span>tiecomit\u00e9. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>inschrijv<span class=\"_ _4\"></span>ingsrechten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>kostel<span class=\"_ _4\"></span>oos <span class=\"_ _6\"> </span>aangeboden. <span class=\"_ _6\"> </span>De uitoefenprijs <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>laagste <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>(i) de <span class=\"_ _5\"></span>volumegewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>koers <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>beurs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gedurende <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>kalenderdagen <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het aanbod of (ii) de slotkoers<span class=\"_ _4\"></span> van de aandelen van de Vennoo<span class=\"_ _4\"></span>tschap op de laatste beursdag<span class=\"_ _4\"></span> voorafgaand aan de <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aanbod. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>onder <span class=\"_ _a\"></span>deze <span class=\"_ _3\"></span>plannen <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>jaar verworden <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>helft <span class=\"_ _e\"> </span>wordt <span class=\"_ _a\"></span>driemaandelijks <span class=\"_ _a\"></span>verworven <span class=\"_ _e\"></span>over <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _a\"></span>twee <span class=\"_ _e\"></span>jaar. <span class=\"_ _a\"></span>Voor <span class=\"_ _e\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>april <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2021-<span class=\"_ _3b\"> </span>1, <span class=\"_ _2\"></span>is de verwervingstermij<span class=\"_ _4\"></span>n uitzonderlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ingegaan op 28 december 2020. De voorwaarden waaronder een houder van <span class=\"_ _2\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten het <span class=\"_ _2\"></span>recht <span class=\"_ _2\"></span>heeft een <span class=\"_ _2\"></span>inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>oefenen<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>vastgesteld<span class=\"_ _4\"></span> door het Remu<span class=\"_ _4\"></span>neratiecomi<span class=\"_ _4\"></span>t\u00e9. De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>toekenningsdatum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>inschrijvingsrecht<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>toegekend <span class=\"_ _a\"></span>in <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kader <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Insch<span class=\"_ _4\"></span>rijvingsre<span class=\"_ _4\"></span>chtenplannen werd <span class=\"_ _9\"></span>bepaald<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>hand <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>model van <span class=\"_ _9\"></span>Black <span class=\"_ _2\"></span>&amp; <span class=\"_ _9\"></span>Scholes,<span class=\"_ _4\"></span> rekening houd<span class=\"_ _4\"></span>end met de <span class=\"_ _4\"></span>volgende aannam<span class=\"_ _4\"></span>es: <table class=\"s w1bb he6\" id=\"_e3794eb7-e9ed-4b03-b572-7ea68a9c2b8a\"><tr><td class=\"c xec yd9d w1bc he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x198 yd9e wcd h30\"><div class=\"t m0 xc9 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yd9f w1bd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda0 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x198 yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x199 yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x19a yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 18 </div></td><td class=\"c x19b yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x19c yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x125 yda0 wd0 h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jul 19 </div></td><td class=\"c x19d yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x19e yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x133 yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 20 </div></td><td class=\"c x19f yda0 wd1 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Aug 20 </div></td></tr><tr><td class=\"c xec yda1 w12c he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a0 yda1 w1be he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">toegekende<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">251.000 </div></td><td class=\"c x199 yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x19a yda2 wd0 h30\"><div class=\"t m0 xbe ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">33.500 </div></td><td class=\"c x19b yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">208.000 </div></td><td class=\"c x19c yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x125 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">44.300 </div></td><td class=\"c x19d yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">136.000 </div></td><td class=\"c x19e yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">125.000 </div></td><td class=\"c x133 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">43.500 </div></td><td class=\"c x19f yda2 wd1 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">10.000 </div></td></tr><tr><td class=\"c xec yda3 w1bf hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">warrants<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yda4 w1c0 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs op datum<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x19a yda5 wd0 h7e\"><div class=\"t m0 x63 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">7,07 </div></td><td class=\"c x19b yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x19c yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x125 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">4,65 </div></td><td class=\"c x19d yda5 wce h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x19e yda5 wcf h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x133 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,07 </div></td><td class=\"c x19f yda5 wd1 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,72 </div></td></tr><tr><td class=\"c xec yda6 w1c1 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van aanbod (in e<span class=\"_ _4\"></span>uro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda7 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td></td><td class=\"c x198 yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x19a yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">6,549 </div></td><td class=\"c x19b yda7 wce h30\"><div class=\"t m0 x3f ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,4 </div></td><td class=\"c x19c yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x125 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,822 </div></td><td class=\"c x19d yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x19e yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x133 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,847 </div></td><td class=\"c x19f yda7 wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,8 </div></td></tr><tr><td class=\"c xec yda8 w1c2 he8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x198 yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x199 yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19a yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19c yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x125 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19d yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19e yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x133 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19f yda9 wd1 h7f\"><div class=\"t m0 xd ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xec ydaa w1c3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">dividendrend<span class=\"_ _4\"></span>ement<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydab w1c4 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a1 ydab w1c5 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">volatilitei<span class=\"_ _4\"></span>t<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19c ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x125 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19d ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19e ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x133 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19f ydac wd1 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydad w1c6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de aandelen<span class=\"_ _4\"></span>koers<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydae wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td></td><td class=\"c x198 ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x199 ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x19a ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,46% </div></td><td class=\"c x19b ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x19c ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x125 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,67% </div></td><td class=\"c x19d ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x19e ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x133 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,54% </div></td><td class=\"c x19f ydae wd1 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td></tr><tr><td class=\"c xe7 ydaf wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td></td><td class=\"c x198 ydaf wce h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydaf wcf h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x19b ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x19c ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x125 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8,5 </div></td><td class=\"c x19d ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x19e ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x133 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td><td class=\"c x19f ydaf wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td></tr><tr><td class=\"c xe7 ydb0 wcc h30\"><div class=\"t m0 x4 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td></td><td class=\"c x198 ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td><td class=\"c x199 ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,29 </div></td><td class=\"c x19a ydb0 wd0 h30\"><div class=\"t m0 x63 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">3,33 </div></td><td class=\"c x19b ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,58 </div></td><td class=\"c x19c ydb0 wcf h30\"><div class=\"t m0 x3f ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x125 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">2,23 </div></td><td class=\"c x19d ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x19e ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,43 </div></td><td class=\"c x133 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,83 </div></td><td class=\"c x19f ydb0 wd1 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td></tr></table><table class=\"s w1c7 he9\" id=\"_b958080d-7370-4038-959b-f773cf9b3022\"><tr><td class=\"c xe7 ydb1 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x112 ydb1 wd3 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td></tr><tr><td class=\"c xe7 ydb2 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x112 ydb2 wd3 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Mar 21 </div></td></tr><tr><td class=\"c xe7 ydb3 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x112 ydb3 wd3 h80\"><div class=\"t m0 x7d ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">75.000 </div></td></tr><tr><td class=\"c xe7 ydb4 wd2 h4d\"><div class=\"t m0 x4 ha y96d ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs  op  datum <span class=\"_ _d\"> </span>van  aanbod  (in </div><div class=\"t m0 x4 ha y408 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x112 ydb4 wd3 h4d\"><div class=\"t m0 x88 ha y96e ff2 fs3 fc1 sc1 ls1 ws0\">2,55 </div></td></tr><tr><td class=\"c xe7 ydb5 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x112 ydb5 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td></tr><tr><td class=\"c xe7 ydb6 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x112 ydb6 wd3 h80\"><div class=\"t m0 x9 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 ydb7 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte <span class=\"_ _4\"></span>volatil<span class=\"_ _4\"></span>iteit <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>aandelenkoers<span class=\"_ _2\"></span> </div></td><td class=\"c x112 ydb7 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydb8 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x112 ydb8 wd3 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,65% </div></td></tr><tr><td class=\"c xe7 ydb9 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x112 ydb9 wd3 h80\"><div class=\"t m0 x66 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 ydba wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x112 ydba wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,23 </div></td></tr></table><table class=\"s w1c8 hea\" id=\"_61bdc918-5bad-46fc-8889-8e7015622b88\"><tr><td class=\"c xe7 ydbb wa5 h81\"><div class=\"t m0 x4 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplannen 2021 </div></td><td></td><td></td><td></td><td class=\"c x143 ydbb wd4 h81\"><div class=\"t m0 x36 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td></tr><tr><td class=\"c xe7 ydbc wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x143 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Apr 21 </div></td><td class=\"c x19b ydbc wd5 h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 21 </div></td><td class=\"c xfd ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a2 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a3 ydbc wd5 h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Dec 21 </div></td><td class=\"c x1a4 ydbc w9b h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 22 </div></td></tr><tr><td class=\"c xe7 ydbd wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x143 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">888.500 </div></td><td class=\"c x19b ydbd wd5 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">7.500 </div></td><td class=\"c xfd ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">550.000 </div></td><td class=\"c x1a2 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">165.000 </div></td><td class=\"c x1a3 ydbd wd5 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">804.000 </div></td><td class=\"c x1a4 ydbd w9b h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ydbe wa5 h4d\"><div class=\"t m0 x4 ha y93b ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>datum <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>aanbod <span class=\"_ _b\"> </span>(in </div><div class=\"t m0 x4 ha y976 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x143 ydbe wab h4d\"><div class=\"t m0 xf ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbe wd5 h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,505 </div></td><td class=\"c xfd ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a2 ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a3 ydbe wd5 h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbe w9b h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">0,45 </div></td></tr><tr><td class=\"c xe7 ydbf wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x143 ydbf wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c xfd ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a2 ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a3 ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbf w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td></tr><tr><td class=\"c xe7 ydc0 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x143 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c xfd ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a2 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a3 ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a4 ydc0 w9b h80\"><div class=\"t m0 x68 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydc1 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte volatil<span class=\"_ _4\"></span>iteit van de aandelenkoers </div></td><td class=\"c x143 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a3 ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc1 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">65%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydc2 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x143 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,63% </div></td><td class=\"c x19b ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td><td class=\"c xfd ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a2 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a3 ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,64% </div></td><td class=\"c x1a4 ydc2 w9b h80\"><div class=\"t m0 x4b ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,<span class=\"ls7\">08</span>% </div></td></tr><tr><td class=\"c xe7 ydc3 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x143 ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc3 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x1a3 ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc3 w9b h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td></tr><tr><td class=\"c xe7 ydc4 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x143 ydc4 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x19b ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,27 </div></td><td class=\"c xfd ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,01 </div></td><td class=\"c x1a2 ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,00 </div></td><td class=\"c x1a3 ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,91 </div></td><td class=\"c x1a4 ydc4 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,32 </div></td></tr></table>De aannam<span class=\"_ _4\"></span>es die <span class=\"_ _4\"></span>gebruik<span class=\"_ _4\"></span>t zijn <span class=\"_ _4\"></span>bij he<span class=\"_ _4\"></span>t bepalen <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00ebl<span class=\"_ _4\"></span>e waarde<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e toeg<span class=\"_ _4\"></span>ekende <span class=\"_ _4\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten zijn gebaseerd op<span class=\"_ _4\"></span> de volgen<span class=\"_ _4\"></span>de gegevens<span class=\"_ _4\"></span>:  \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _3\"></span>huid<span class=\"_ _4\"></span>ige <span class=\"_ _9\"></span>aandelenkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aanbod<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beurs <span class=\"_ _9\"></span>van </span></span>Euronext Bruss<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandelen<span class=\"_ _4\"></span>koers, <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>historische <span class=\"_ _9\"></span>koersvolatil<span class=\"_ _4\"></span>iteit <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t </span></span>Oxurion-aande<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De verwachte loo<span class=\"_ _4\"></span>ptijd, berekend a<span class=\"_ _4\"></span>ls de geschatte looptij<span class=\"_ _4\"></span>d tot uitoefening, <span class=\"_ _4\"></span>waarbij rekening<span class=\"_ _4\"></span> wordt </span></span>gehouden me<span class=\"_ _4\"></span>t de specifiek<span class=\"_ _4\"></span>e kenmerk<span class=\"_ _4\"></span>en van de plann<span class=\"_ _4\"></span>en. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De risicovrije rente<span class=\"_ _4\"></span>voet, gebaseerd op de rente<span class=\"_ _4\"></span>voeten van de Belgische overh<span class=\"_ _4\"></span>eidsobligaties op de </span></span>toekennings<span class=\"_ _4\"></span>datum <span class=\"_ _19\"> </span>met <span class=\"_ _16\"> </span>een <span class=\"_ _19\"> </span>looptijd <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gelijk <span class=\"_ _16\"> </span>is <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _19\"> </span>levensduur <span class=\"_ _16\"> </span>van <span class=\"_ _1f\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten. Bewegingen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _b\"> </span>uitstaande <span class=\"_ _6\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>hun <span class=\"_ _b\"> </span>betreffende <span class=\"_ _b\"> </span>gewogen <span class=\"_ _6\"> </span>gemidd<span class=\"_ _4\"></span>elde uitoefenprijs <span class=\"_ _4\"></span>waren als volg<span class=\"_ _4\"></span>t: <table class=\"s w1c9 heb\" id=\"_4e81e590-a04a-4aed-8a79-f317338ac4d0\"><tr><td></td><td></td><td class=\"c x1a5 ydc5 wd8 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x1a2 ydc5 wd9 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1a6 ydc6 w1ca hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x144 yd3d wdb h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td><td class=\"c x1a7 ydc6 w1cb hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a8 yd3d wdc h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td></tr><tr><td></td><td class=\"c x1a9 ydc7 w1cc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x1aa ydc7 w1cd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1ab ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x11d ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd3e wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 jan. </div></td><td class=\"c x1a5 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x144 yd3e wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c x1a8 yd3e wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.131.250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3f wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Toegekend, aanvaard </div></td><td class=\"c x1a5 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd3f wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td><td class=\"c x1a8 yd3f wdc h4a\"><div class=\"t m0 x89 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 yd40 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verbeurd </div></td><td class=\"c x1a5 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,98 </div></td><td class=\"c x144 yd40 wdb h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-516.095 </div></td><td class=\"c x1a2 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,46 </div></td><td class=\"c x1a8 yd40 wdc h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-172.970 </div></td></tr><tr><td class=\"c xe7 yd41 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Uitgeoefend </div></td><td class=\"c x1a5 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd41 wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x1a8 yd41 wdc h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd42 wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 dec.  </div></td><td class=\"c x1a5 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,56 </div></td><td class=\"c x144 yd42 wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.443.185<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x1a8 yd42 wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td></tr></table>Uitstaande <span class=\"_ _3\"></span>verwor<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>tenplannen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>31 <span class=\"_ _a\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>202<span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>vroegste<span class=\"_ _4\"></span> uitoefenda<span class=\"_ _4\"></span>ta, vervaldata en<span class=\"_ _4\"></span> uitoefenprij<span class=\"_ _4\"></span>zen: <table class=\"s w1c9 hec\" id=\"_4c8a9774-5cc1-450b-a980-1ac7bb5a12b7\"><tr><td></td><td class=\"c xfd ydc9 waf h68\"><div class=\"t m0 x97 ha y988 ff2 fs3 fc1 sc1 ls1 ws0\">Vervaldatum </div></td><td class=\"c x1ac ydca w1cf hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs (in<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ad ydca w1d0 hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Aantallen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydc9 wdd h68\"><div class=\"t m0 x4 ha y42c ff2 fs3 fc1 sc1 ls1 ws0\">Vroegste ui<span class=\"_ _4\"></span>toefendatum </div></td><td></td><td class=\"c x1ae ydcb w1d1 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">euro)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1af ydcb w1d2 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">(duizenden<span class=\"_ _4\"></span>)<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydcc wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcc waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcc wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">4,06 </div></td><td class=\"c x1b0 ydcc wdf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">542<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydcd wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcd waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2030<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcd wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td><td class=\"c x1b0 ydcd wdf h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydce wdd h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydce waf h4a\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2031<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydce wde h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2,17 </div></td><td class=\"c x1b0 ydce wdf h4a\"><div class=\"t m0 xf ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.630 </div></td></tr><tr><td class=\"c xe7 ydcf we0 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal gewogen gemiddelde<span class=\"_ _4\"></span> </div></td><td></td><td class=\"c xf3 ydcf wde h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x1b0 ydcf wdf h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.232<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Op aandelen<span class=\"_ _4\"></span> gebaseerde bet<span class=\"_ _4\"></span>alingsplan<span class=\"_ _4\"></span>nen De <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _3\"></span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _3\"></span>inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>nen <span class=\"_ _3\"></span>gecr<span class=\"_ _4\"></span>e\u00eberd <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>kunn<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>worden <span class=\"_ _9\"></span>toegekend <span class=\"_ _3\"></span>aan<span class=\"_ _4\"></span> werknemers  <span class=\"_ _4\"></span>en aan nie<span class=\"_ _4\"></span>t-uitvoerende leden<span class=\"_ _4\"></span> van de Raad<span class=\"_ _4\"></span> van Bestuu<span class=\"_ _4\"></span>r. Sinds de beursno<span class=\"_ _4\"></span>tering wo<span class=\"_ _4\"></span>rden alle insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>tenplann<span class=\"_ _4\"></span>en gecre\u00eberd<span class=\"_ _4\"></span> op het niv<span class=\"_ _4\"></span>eau van Oxurion. Op 31 decemb<span class=\"_ _4\"></span>er 2023, war<span class=\"_ _4\"></span>en er vijf ui<span class=\"_ _4\"></span>tstaande insch<span class=\"_ _4\"></span>rijvings<span class=\"_ _4\"></span>rechtenplannen<span class=\"_ _4\"></span>: <table class=\"s w1ab he5\" id=\"_3b26dad2-d09f-4d62-8b27-872cd073c6fb\"><tr><td class=\"c xe7 yd89 wc7 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Creatiedatum van het plan<span class=\"_ _4\"></span> </div></td><td class=\"c x18e yd89 wc8 h47\"><div class=\"t m0 x4 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x18f yd8a w1ac hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c xf0 yd89 wca h47\"><div class=\"t m0 x3 h9 y52b ff5 fs3 fc1 sc1 ls1 ws0\">Begunstigde </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x190 yd8b w1ad hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">(in euro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x191 yd8c w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd8c w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">2.64</div></td><td class=\"c x193 yd8d w1b0 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers,<span class=\"_ _3b\"> </span></div></td><td class=\"c x194 yd8d w1b1 hb9\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd8e wc7 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2017 </div></td><td class=\"c x18e yd8e wc8 h58\"><div class=\"t m0 x4 ha y4ac ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"ls1\">-</span>2020<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd8f w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 6.55<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd90 w1b3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>bestuurders <span class=\"_ _9\"></span>van<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd91 w1b4 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd92 wc7 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x18e yd92 wc8 h4d\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd92 wc9 h4d\" colspan=\"2\"><div class=\"t m0 x4 ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2.57 </div></td><td class=\"c x193 yd93 w1b5 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Niet-uitvoerend<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td><td class=\"c x195 yd93 w1b6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">bestuurders<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd94 w1b7 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd95 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-1 </div></td><td class=\"c x18e yd95 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c x191 yd96 w1ae hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen<span class=\"_ _3b\"> </span></div></td><td class=\"c x192 yd96 w1af hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">1.75<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd96 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd96 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd96 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x191 yd97 w1b2 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 2.60<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd97 w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd98 wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-2 </div></td><td class=\"c x18e yd98 wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td class=\"c xed yd98 wc9 h47\" colspan=\"2\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">1.75 </div></td><td class=\"c x193 yd99 w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd99 w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd99 w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x193 yd9a w1b9 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd9b wc7 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2021-3 </div></td><td class=\"c x18e yd9b wc8 h47\"><div class=\"t m0 x4 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">2021<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x191 yd9c w1ba hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Tussen <span class=\"_ _b\"> </span>0.444<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yd9c w1b8 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Werknemers<span class=\"_ _3b\"> </span></div></td><td class=\"c x196 yd9c w15c hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en<span class=\"_ _3b\"> </span></div></td><td class=\"c x197 yd9c w1b1 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">belangrijk<span class=\"_ _4\"></span>e<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x191 yc13 w1b2 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">en 1.82<span class=\"_ _3b\"> </span></div></td><td class=\"c x193 yc13 w1b9 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">consultants van de<span class=\"_ _4\"></span> Groep<span class=\"_ _3b\"> </span></div></td><td></td><td></td></tr></table>Beknopt <span class=\"_ _d\"> </span>overzich<span class=\"_ _4\"></span>t  van <span class=\"_ _8\"> </span>alle  uits<span class=\"_ _4\"></span>taande  inschrijving<span class=\"_ _4\"></span>srechten<span class=\"_ _4\"></span>  die <span class=\"_ _8\"> </span>werden  toeg<span class=\"_ _4\"></span>ekend <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ussen<span class=\"_ _4\"></span>  2017 <span class=\"_ _8\"> </span>en  31 december <span class=\"_ _4\"></span>2023. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 201<span class=\"_ _4\"></span>7 Op <span class=\"_ _a\"></span>20 <span class=\"_ _e\"></span>novembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2017 <span class=\"_ _a\"></span>werd <span class=\"_ _a\"></span>door <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Buitengewone <span class=\"_ _3\"></span>Algemene <span class=\"_ _a\"></span>Vergadering<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>Oxurion <span class=\"_ _a\"></span>NV <span class=\"_ _a\"></span>beslist <span class=\"_ _a\"></span>tot uitgifte <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>Inschrijvi<span class=\"_ _4\"></span>ngsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2<span class=\"_ _2\"></span>017 <span class=\"_ _17\"> </span>(voorheen <span class=\"_ _17\"> </span>warrantplan<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>2017 <span class=\"_ _16\"> </span>genoemd). <span class=\"_ _17\"> </span>Onder <span class=\"_ _17\"> </span>dit inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>dat <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>looptijd <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>tien <span class=\"_ _3\"></span>jaar<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>totaliteit<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verval<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>in <span class=\"_ _9\"></span>2027, <span class=\"_ _3\"></span>kunnen maximaal 1.440.000 <span class=\"_ _2\"></span>inschrij<span class=\"_ _4\"></span>vingsrechten worden <span class=\"_ _2\"></span>uitgegeven en <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>oegek<span class=\"_ _4\"></span>end <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>werknemers, bestuurders<span class=\"_ _4\"></span> en <span class=\"_ _3\"></span>consultants <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houder <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>recht <span class=\"_ _3\"></span>om <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>ekenen <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. De  toek<span class=\"_ _4\"></span>enning  van <span class=\"_ _8\"> </span>inschrijving<span class=\"_ _4\"></span>srechten  ond<span class=\"_ _4\"></span>er <span class=\"_ _d\"> </span>dit  pla<span class=\"_ _4\"></span>n  behoor<span class=\"_ _4\"></span>t  toe  aan<span class=\"_ _4\"></span>  de <span class=\"_ _8\"> </span>Raad  van  B<span class=\"_ _4\"></span>estuur  o<span class=\"_ _4\"></span>f  he<span class=\"_ _4\"></span>t Remunera<span class=\"_ _4\"></span>tiecomit\u00e9, <span class=\"_ _3\"></span>behalv<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>voor <span class=\"_ _3\"></span>bestuurders<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>bevoegdh<span class=\"_ _4\"></span>eid <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>bestuurde<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>te verlenen, <span class=\"_ _16\"> </span>behoort <span class=\"_ _16\"> </span>toe <span class=\"_ _19\"> </span>aan <span class=\"_ _16\"> </span>de <span class=\"_ _19\"> </span>Algemene <span class=\"_ _16\"> </span>Vergaderi<span class=\"_ _4\"></span>ng. <span class=\"_ _16\"> </span>De <span class=\"_ _19\"> </span>inschrijvingsrechten <span class=\"_ _16\"> </span>worden <span class=\"_ _19\"> </span>kosteloo<span class=\"_ _4\"></span>s aangeboden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>uito<span class=\"_ _4\"></span>efenprijs <span class=\"_ _9\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoersen <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het aandeel op d<span class=\"_ _4\"></span>e beurs gedur<span class=\"_ _4\"></span>ende de 30 dag<span class=\"_ _4\"></span>en voorafgaan<span class=\"_ _4\"></span>d aan het aanbod van <span class=\"_ _4\"></span>een insch<span class=\"_ _4\"></span>rijvingsrecht of <span class=\"_ _4\"></span>(ii) de <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>laa<span class=\"_ _4\"></span>tste <span class=\"_ _4\"></span>be<span class=\"_ _4\"></span>ursdag <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>aanbod <span class=\"_ _5\"></span>voorafgaat. <span class=\"_ _4\"></span>Insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kader van <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>plan <span class=\"_ _e\"></span>hebben <span class=\"_ _a\"></span>een <span class=\"_ _e\"> </span>graduele <span class=\"_ _a\"></span>verwerving <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>drie <span class=\"_ _a\"></span>jaar <span class=\"_ _e\"> </span>(50% <span class=\"_ _e\"> </span>na <span class=\"_ _a\"></span>2 <span class=\"_ _8\"> </span>jaar <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>50% <span class=\"_ _e\"></span>na <span class=\"_ _a\"></span>3 <span class=\"_ _e\"> </span>jaar) <span class=\"_ _e\"> </span>zonder prestatievoor<span class=\"_ _4\"></span>waarden. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _9\"></span>waaronder <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>houd<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>recht <span class=\"_ _3\"></span>heeft<span class=\"_ _4\"></span> een inschrij<span class=\"_ _4\"></span>vingsrecht ui<span class=\"_ _4\"></span>t te oefenen, wo<span class=\"_ _4\"></span>rden vas<span class=\"_ _4\"></span>tgesteld doo<span class=\"_ _4\"></span>r het Remunera<span class=\"_ _4\"></span>tiecomit\u00e9. Inschrijvingsr<span class=\"_ _4\"></span>echtenplan 202<span class=\"_ _4\"></span>0 Op 23 <span class=\"_ _2\"></span>decembe<span class=\"_ _4\"></span>r 2020 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion <span class=\"_ _2\"></span><span class=\"ls12\">de</span> uitgifte van het <span class=\"_ _2\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> 2020, <span class=\"_ _2\"></span>voorgesteld <span class=\"_ _2\"></span>zoals <span class=\"_ _9\"></span>goedg<span class=\"_ _4\"></span>ekeurd <span class=\"_ _9\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Algemene<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Aandeelhoud<span class=\"_ _4\"></span>ersvergadering<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>plaatsvond <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>mei 2019. <span class=\"_ _5\"></span>Onder <span class=\"_ _5\"></span>dit <span class=\"_ _4\"></span>Inschrijving<span class=\"_ _4\"></span>srechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2020, <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>looptijd <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>tien <span class=\"_ _5\"></span>jaar <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>taliteit <span class=\"_ _5\"></span>vervalt in  2030, <span class=\"_ _b\"> </span>kunnen  maximaal  150.000  inschrijving<span class=\"_ _4\"></span>srechten  worden <span class=\"_ _b\"> </span>uitgegeven  en  toegekend  aan <span class=\"_ _b\"> </span>Niet-<span class=\"_ _3b\"> </span>Uitvoerend<span class=\"_ _4\"></span>e Bestuu<span class=\"_ _4\"></span>rders <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion.<span class=\"_ _4\"></span> Elk <span class=\"_ _4\"></span>inschrijving<span class=\"_ _4\"></span>srech<span class=\"_ _4\"></span>t geeft <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>houde<span class=\"_ _4\"></span>r he<span class=\"_ _4\"></span>t rech<span class=\"_ _4\"></span>t om <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>tekenen op<span class=\"_ _4\"></span> \u00e9\u00e9n Oxurion-aand<span class=\"_ _4\"></span>eel. De <span class=\"_ _9\"></span>uitoefenp<span class=\"_ _4\"></span>rijs <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>i) <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>slotkoersen van <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>aandeel <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de beurs <span class=\"_ _4\"></span>gedurende<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>dagen <span class=\"_ _4\"></span>voorafg<span class=\"_ _4\"></span>aand aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>aanbo<span class=\"_ _4\"></span>d van<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>en in<span class=\"_ _4\"></span>schrijvings<span class=\"_ _4\"></span>recht o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>slotkoe<span class=\"_ _4\"></span>rs o<span class=\"_ _4\"></span>p de <span class=\"_ _9\"></span>laatste <span class=\"_ _9\"></span>beursdag <span class=\"_ _2\"></span>die <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>aanbod <span class=\"_ _9\"></span>voorafgaat. <span class=\"_ _3\"></span>Ins<span class=\"_ _4\"></span>chrijvin<span class=\"_ _4\"></span>gsrechten <span class=\"_ _9\"></span>toegekend <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>het <span class=\"_ _2\"></span>kader <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>dit <span class=\"_ _3\"></span>plan<span class=\"_ _4\"></span> hebben een con<span class=\"_ _4\"></span>tractuele lo<span class=\"_ _4\"></span>optijd van ti<span class=\"_ _4\"></span>en jaar en word<span class=\"_ _4\"></span>en onmiddellijk <span class=\"_ _4\"></span>verworv<span class=\"_ _4\"></span>en.  Inschrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _4\"></span>2021 Op 14 <span class=\"_ _2\"></span>april 2021 heeft de Raad <span class=\"_ _2\"></span>van Bestuur van Oxurion besloten om het <span class=\"_ _2\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenpl<span class=\"_ _4\"></span>an 2021<span class=\"_ _2\"></span>-<span class=\"ls6\">1 </span>uit <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>geven. <span class=\"_ _a\"></span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"></span>Insch<span class=\"_ _4\"></span>rijvingsrecht<span class=\"_ _4\"></span>enplan <span class=\"_ _e\"></span>2021-1, <span class=\"_ _a\"></span>dat <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>looptijd <span class=\"_ _a\"></span>heeft <span class=\"_ _e\"></span>van <span class=\"_ _a\"></span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>zijn totaliteit <span class=\"_ _f\"> </span>vervalt <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>2031, <span class=\"_ _f\"> </span>kunnen <span class=\"_ _f\"> </span>maximaal <span class=\"_ _f\"> </span>1.085.000 <span class=\"_ _17\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _f\"> </span>worden <span class=\"_ _17\"> </span>uitgege<span class=\"_ _4\"></span>ven <span class=\"_ _f\"> </span>en toegekend aan werknemers en consultants van <span class=\"_ _2\"></span>de Groep. <span class=\"_ _2\"></span>Elk inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>geeft de houder <span class=\"_ _2\"></span>het recht in te schrijv<span class=\"_ _4\"></span>en op \u00e9\u00e9n Oxu<span class=\"_ _4\"></span>rion-aandeel.<span class=\"_ _4\"></span> Op <span class=\"_ _16\"> </span>22 <span class=\"_ _16\"> </span>sep<span class=\"_ _4\"></span>tember <span class=\"_ _16\"> </span>20<span class=\"_ _4\"></span>21 <span class=\"_ _16\"> </span>heeft <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten <span class=\"_ _16\"> </span>tot <span class=\"_ _17\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _17\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechtenplan <span class=\"_ _4\"></span>2021-2. <span class=\"_ _4\"></span>Onder <span class=\"_ _4\"></span>dit Insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echtenplan <span class=\"_ _4\"></span>2021-2, da<span class=\"_ _4\"></span>t een<span class=\"_ _4\"></span> lo<span class=\"_ _4\"></span>optijd heef<span class=\"_ _4\"></span>t van <span class=\"_ _4\"></span>tien jaar en in zijn totaliteit vervalt in 2031, kunn<span class=\"_ _4\"></span>en maximaal 550.000 insch<span class=\"_ _4\"></span>rijvingsrech<span class=\"_ _4\"></span>ten worden uitgegev<span class=\"_ _4\"></span>en en <span class=\"_ _3\"></span>toegekend <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>werknemers <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>consul<span class=\"_ _4\"></span>tants <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Groep. <span class=\"_ _3\"></span>Elk <span class=\"_ _3\"></span>insch<span class=\"_ _4\"></span>rijvingsr<span class=\"_ _4\"></span>echt <span class=\"_ _3\"></span>geeft <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>houde<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>het recht in te sch<span class=\"_ _4\"></span>rijven op \u00e9<span class=\"_ _4\"></span>\u00e9n Oxurion-aande<span class=\"_ _4\"></span>el. Op <span class=\"_ _16\"> </span>30 <span class=\"_ _19\"> </span>december<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>2021 <span class=\"_ _19\"> </span>heeft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Raad <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>Bestuur <span class=\"_ _16\"> </span>van <span class=\"_ _19\"> </span>Oxurion <span class=\"_ _16\"> </span>besloten<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _19\"> </span>uitgifte <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>het Inschrijvings<span class=\"_ _4\"></span>rechten- plan <span class=\"_ _e\"> </span>2021-3. <span class=\"_ _e\"> </span>Onder <span class=\"_ _e\"> </span>dit <span class=\"_ _e\"> </span>Inschrijving<span class=\"_ _4\"></span>srechtenplan <span class=\"_ _a\"></span>2021-3, <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>looptijd <span class=\"_ _e\"> </span>heeft <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>tien <span class=\"_ _e\"> </span>jaar <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>in <span class=\"_ _e\"></span>zijn<span class=\"_ _4\"></span> totaliteit <span class=\"_ _4\"></span>vervalt in <span class=\"_ _4\"></span>2031, ku<span class=\"_ _4\"></span>nnen maxima<span class=\"_ _4\"></span>al 862.00<span class=\"_ _4\"></span>0 inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _4\"></span>worden uit<span class=\"_ _4\"></span>gegeven en <span class=\"_ _4\"></span>toegekend<span class=\"_ _4\"></span> aan <span class=\"_ _8\"> </span>werknemers <span class=\"_ _e\"> </span>en  cons<span class=\"_ _4\"></span>ultants <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>Gr<span class=\"_ _2\"></span>oep. <span class=\"_ _e\"> </span>Elk  in<span class=\"_ _4\"></span>schrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>geeft <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>houder <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>recht<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>te schrijven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>Oxu<span class=\"_ _4\"></span>rion-aandeel. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>tezamen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>plannen <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>Inschrijvingsr<span class=\"_ _4\"></span>echten 2021 genoe<span class=\"_ _4\"></span>md. Inschrijvings<span class=\"_ _4\"></span>rechten <span class=\"_ _5\"></span>worden <span class=\"_ _4\"></span>toegek<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de In<span class=\"_ _4\"></span>schrijvingsr<span class=\"_ _4\"></span>echtenplannen <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>doo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Raad van <span class=\"_ _6\"> </span>Bestuur <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Re<span class=\"_ _2\"></span>munera<span class=\"_ _4\"></span>tiecomit\u00e9. <span class=\"_ _6\"> </span>De <span class=\"_ _6\"> </span>inschrijv<span class=\"_ _4\"></span>ingsrechten <span class=\"_ _6\"> </span>worden <span class=\"_ _6\"> </span>kostel<span class=\"_ _4\"></span>oos <span class=\"_ _6\"> </span>aangeboden. <span class=\"_ _6\"> </span>De uitoefenprijs <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>laagste <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>(i) de <span class=\"_ _5\"></span>volumegewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>koers <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>beurs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gedurende <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>kalenderdagen <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het aanbod of (ii) de slotkoers<span class=\"_ _4\"></span> van de aandelen van de Vennoo<span class=\"_ _4\"></span>tschap op de laatste beursdag<span class=\"_ _4\"></span> voorafgaand aan de <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>het <span class=\"_ _a\"></span>aanbod. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _3\"></span>onder <span class=\"_ _a\"></span>deze <span class=\"_ _3\"></span>plannen <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>\u00e9\u00e9n <span class=\"_ _3\"></span>jaar verworden <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>andere <span class=\"_ _a\"></span>helft <span class=\"_ _e\"> </span>wordt <span class=\"_ _a\"></span>driemaandelijks <span class=\"_ _a\"></span>verworven <span class=\"_ _e\"></span>over <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _a\"></span>twee <span class=\"_ _e\"></span>jaar. <span class=\"_ _a\"></span>Voor <span class=\"_ _e\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>april <span class=\"_ _5\"></span>2021 <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _5\"></span>toegekend <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Inschrij<span class=\"_ _4\"></span>vingsrechtenplan<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>2021-<span class=\"_ _3b\"> </span>1, <span class=\"_ _2\"></span>is de verwervingstermij<span class=\"_ _4\"></span>n uitzonderlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ingegaan op 28 december 2020. De voorwaarden waaronder een houder van <span class=\"_ _2\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten het <span class=\"_ _2\"></span>recht <span class=\"_ _2\"></span>heeft een <span class=\"_ _2\"></span>inschrijvingsrech<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>uit <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>oefenen<span class=\"_ _4\"></span>, <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>vastgesteld<span class=\"_ _4\"></span> door het Remu<span class=\"_ _4\"></span>neratiecomi<span class=\"_ _4\"></span>t\u00e9. De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>toekenningsdatum <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>inschrijvingsrecht<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>toegekend <span class=\"_ _a\"></span>in <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>kader <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de verschillend<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Insch<span class=\"_ _4\"></span>rijvingsre<span class=\"_ _4\"></span>chtenplannen werd <span class=\"_ _9\"></span>bepaald<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>hand <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>model van <span class=\"_ _9\"></span>Black <span class=\"_ _2\"></span>&amp; <span class=\"_ _9\"></span>Scholes,<span class=\"_ _4\"></span> rekening houd<span class=\"_ _4\"></span>end met de <span class=\"_ _4\"></span>volgende aannam<span class=\"_ _4\"></span>es: <table class=\"s w1bb he6\" id=\"_e3794eb7-e9ed-4b03-b572-7ea68a9c2b8a\"><tr><td class=\"c xec yd9d w1bc he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x198 yd9e wcd h30\"><div class=\"t m0 xc9 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yd9f w1bd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls7 ws0\">2017<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda0 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td></td><td class=\"c x198 yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x199 yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 17 </div></td><td class=\"c x19a yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 18 </div></td><td class=\"c x19b yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x19c yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 18 </div></td><td class=\"c x125 yda0 wd0 h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jul 19 </div></td><td class=\"c x19d yda0 wce h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x19e yda0 wcf h30\"><div class=\"t m0 x35 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Dec 19 </div></td><td class=\"c x133 yda0 wd0 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Jun 20 </div></td><td class=\"c x19f yda0 wd1 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Aug 20 </div></td></tr><tr><td class=\"c xec yda1 w12c he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a0 yda1 w1be he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">toegekende<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">251.000 </div></td><td class=\"c x199 yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x19a yda2 wd0 h30\"><div class=\"t m0 xbe ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">33.500 </div></td><td class=\"c x19b yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">208.000 </div></td><td class=\"c x19c yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">150.000 </div></td><td class=\"c x125 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">44.300 </div></td><td class=\"c x19d yda2 wce h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">136.000 </div></td><td class=\"c x19e yda2 wcf h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">125.000 </div></td><td class=\"c x133 yda2 wd0 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">43.500 </div></td><td class=\"c x19f yda2 wd1 h30\"><div class=\"t m0 x97 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">10.000 </div></td></tr><tr><td class=\"c xec yda3 w1bf hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">warrants<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec yda4 w1c0 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs op datum<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x19a yda5 wd0 h7e\"><div class=\"t m0 x63 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">7,07 </div></td><td class=\"c x19b yda5 wce h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x19c yda5 wcf h7e\"><div class=\"t m0 x4a ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,52 </div></td><td class=\"c x125 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">4,65 </div></td><td class=\"c x19d yda5 wce h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x19e yda5 wcf h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,875 </div></td><td class=\"c x133 yda5 wd0 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">3,07 </div></td><td class=\"c x19f yda5 wd1 h7e\"><div class=\"t m0 x42 ha y964 ff2 fs3 fc1 sc1 ls1 ws0\">2,72 </div></td></tr><tr><td class=\"c xec yda6 w1c1 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van aanbod (in e<span class=\"_ _4\"></span>uro)<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 yda7 wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td></td><td class=\"c x198 yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,38 </div></td><td class=\"c x199 yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x19a yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">6,549 </div></td><td class=\"c x19b yda7 wce h30\"><div class=\"t m0 x3f ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,4 </div></td><td class=\"c x19c yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x125 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">3,822 </div></td><td class=\"c x19d yda7 wce h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x19e yda7 wcf h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">4,593 </div></td><td class=\"c x133 yda7 wd0 h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,847 </div></td><td class=\"c x19f yda7 wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">2,8 </div></td></tr><tr><td class=\"c xec yda8 w1c2 he8\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x198 yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x199 yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19a yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19c yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x125 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19d yda9 wce h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19e yda9 wcf h7f\"><div class=\"t m0 x88 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x133 yda9 wd0 h7f\"><div class=\"t m0 x7a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19f yda9 wd1 h7f\"><div class=\"t m0 xd ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xec ydaa w1c3 hab\" colspan=\"2\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">dividendrend<span class=\"_ _4\"></span>ement<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xec ydab w1c4 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a1 ydab w1c5 he7\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">volatilitei<span class=\"_ _4\"></span>t<span class=\"_ _3b\"> </span></div></td><td class=\"c x198 ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19c ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x125 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">40%<span class=\"ls1\"> </span></div></td><td class=\"c x19d ydac wce h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19e ydac wcf h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x133 ydac wd0 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td><td class=\"c x19f ydac wd1 h30\"><div class=\"t m0 x42 ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">60%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xec ydad w1c6 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">van de aandelen<span class=\"_ _4\"></span>koers<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ydae wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td></td><td class=\"c x198 ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x199 ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,51% </div></td><td class=\"c x19a ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,46% </div></td><td class=\"c x19b ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x19c ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,38% </div></td><td class=\"c x125 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,67% </div></td><td class=\"c x19d ydae wce h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x19e ydae wcf h30\"><div class=\"t m0 x23 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,58% </div></td><td class=\"c x133 ydae wd0 h30\"><div class=\"t m0 xbe ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,54% </div></td><td class=\"c x19f ydae wd1 h30\"><div class=\"t m0 x97 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td></tr><tr><td class=\"c xe7 ydaf wcc h30\"><div class=\"t m0 x4 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td></td><td class=\"c x198 ydaf wce h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x199 ydaf wcf h30\"><div class=\"t m0 xe ha y95c ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19a ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x19b ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x19c ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td><td class=\"c x125 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8,5 </div></td><td class=\"c x19d ydaf wce h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x19e ydaf wcf h30\"><div class=\"t m0 x75 ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">8 </div></td><td class=\"c x133 ydaf wd0 h30\"><div class=\"t m0 x4a ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td><td class=\"c x19f ydaf wd1 h30\"><div class=\"t m0 x4b ha y95c ff2 fs3 fc1 sc1 ls1 ws0\">7,5 </div></td></tr><tr><td class=\"c xe7 ydb0 wcc h30\"><div class=\"t m0 x4 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td></td><td class=\"c x198 ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td><td class=\"c x199 ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,29 </div></td><td class=\"c x19a ydb0 wd0 h30\"><div class=\"t m0 x63 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">3,33 </div></td><td class=\"c x19b ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,58 </div></td><td class=\"c x19c ydb0 wcf h30\"><div class=\"t m0 x3f ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x125 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">2,23 </div></td><td class=\"c x19d ydb0 wce h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x19e ydb0 wcf h30\"><div class=\"t m0 x4a ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,43 </div></td><td class=\"c x133 ydb0 wd0 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,83 </div></td><td class=\"c x19f ydb0 wd1 h30\"><div class=\"t m0 x42 ha y960 ff2 fs3 fc1 sc1 ls1 ws0\">1,56 </div></td></tr></table><table class=\"s w1c7 he9\" id=\"_b958080d-7370-4038-959b-f773cf9b3022\"><tr><td class=\"c xe7 ydb1 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplan 2020 </div></td><td class=\"c x112 ydb1 wd3 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td></tr><tr><td class=\"c xe7 ydb2 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x112 ydb2 wd3 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Mar 21 </div></td></tr><tr><td class=\"c xe7 ydb3 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x112 ydb3 wd3 h80\"><div class=\"t m0 x7d ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">75.000 </div></td></tr><tr><td class=\"c xe7 ydb4 wd2 h4d\"><div class=\"t m0 x4 ha y96d ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs  op  datum <span class=\"_ _d\"> </span>van  aanbod  (in </div><div class=\"t m0 x4 ha y408 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x112 ydb4 wd3 h4d\"><div class=\"t m0 x88 ha y96e ff2 fs3 fc1 sc1 ls1 ws0\">2,55 </div></td></tr><tr><td class=\"c xe7 ydb5 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x112 ydb5 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td></tr><tr><td class=\"c xe7 ydb6 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x112 ydb6 wd3 h80\"><div class=\"t m0 x9 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td></tr><tr><td class=\"c xe7 ydb7 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte <span class=\"_ _4\"></span>volatil<span class=\"_ _4\"></span>iteit <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>aandelenkoers<span class=\"_ _2\"></span> </div></td><td class=\"c x112 ydb7 wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydb8 wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x112 ydb8 wd3 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,65% </div></td></tr><tr><td class=\"c xe7 ydb9 wd2 h80\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x112 ydb9 wd3 h80\"><div class=\"t m0 x66 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">9 </div></td></tr><tr><td class=\"c xe7 ydba wd2 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x112 ydba wd3 h80\"><div class=\"t m0 x88 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,23 </div></td></tr></table><table class=\"s w1c8 hea\" id=\"_61bdc918-5bad-46fc-8889-8e7015622b88\"><tr><td class=\"c xe7 ydbb wa5 h81\"><div class=\"t m0 x4 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>nplannen 2021 </div></td><td></td><td></td><td></td><td class=\"c x143 ydbb wd4 h81\"><div class=\"t m0 x36 ha y972 ff2 fs3 fc1 sc1 ls1 ws0\">AANNAMES </div></td><td></td><td></td></tr><tr><td class=\"c xe7 ydbc wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Toekenningsdatum </div></td><td class=\"c x143 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Apr 21 </div></td><td class=\"c x19b ydbc wd5 h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 21 </div></td><td class=\"c xfd ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a2 ydbc wab h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Sep 21 </div></td><td class=\"c x1a3 ydbc wd5 h80\"><div class=\"t m0 xc2 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Dec 21 </div></td><td class=\"c x1a4 ydbc w9b h80\"><div class=\"t m0 x49 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Jun 22 </div></td></tr><tr><td class=\"c xe7 ydbd wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Aantal toegek<span class=\"_ _4\"></span>ende warrants </div></td><td class=\"c x143 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">888.500 </div></td><td class=\"c x19b ydbd wd5 h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">7.500 </div></td><td class=\"c xfd ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">550.000 </div></td><td class=\"c x1a2 ydbd wab h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">165.000 </div></td><td class=\"c x1a3 ydbd wd5 h80\"><div class=\"t m0 x8e ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">804.000 </div></td><td class=\"c x1a4 ydbd w9b h80\"><div class=\"t m0 x4c ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 ydbe wa5 h4d\"><div class=\"t m0 x4 ha y93b ff2 fs3 fc1 sc1 ls1 ws0\">Aandelenkoe<span class=\"_ _4\"></span>rs <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>datum <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>aanbod <span class=\"_ _b\"> </span>(in </div><div class=\"t m0 x4 ha y976 ff2 fs3 fc1 sc1 ls1 ws0\">euro)  </div></td><td class=\"c x143 ydbe wab h4d\"><div class=\"t m0 xf ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbe wd5 h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">2,505 </div></td><td class=\"c xfd ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a2 ydbe wab h4d\"><div class=\"t m0 x4c ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,928 </div></td><td class=\"c x1a3 ydbe wd5 h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbe w9b h4d\"><div class=\"t m0 xe ha y93a ff2 fs3 fc1 sc1 ls1 ws0\">0,45 </div></td></tr><tr><td class=\"c xe7 ydbf wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs </div></td><td class=\"c x143 ydbf wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,6 </div></td><td class=\"c x19b ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c xfd ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a2 ydbf wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,75 </div></td><td class=\"c x1a3 ydbf wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,82 </div></td><td class=\"c x1a4 ydbf w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td></tr><tr><td class=\"c xe7 ydc0 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwacht divide<span class=\"_ _4\"></span>ndrendement </div></td><td class=\"c x143 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x19b ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c xfd ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a2 ydc0 wab h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a3 ydc0 wd5 h80\"><div class=\"t m0 x80 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">- </div></td><td class=\"c x1a4 ydc0 w9b h80\"><div class=\"t m0 x68 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 ydc1 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte volatil<span class=\"_ _4\"></span>iteit van de aandelenkoers </div></td><td class=\"c x143 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc1 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a3 ydc1 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">45%<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc1 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">65%<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydc2 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Risicovrije rentevo<span class=\"_ _4\"></span>et  </div></td><td class=\"c x143 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,63% </div></td><td class=\"c x19b ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,62% </div></td><td class=\"c xfd ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a2 ydc2 wab h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,68% </div></td><td class=\"c x1a3 ydc2 wd5 h80\"><div class=\"t m0 x40 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">-0,64% </div></td><td class=\"c x1a4 ydc2 w9b h80\"><div class=\"t m0 x4b ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">2,<span class=\"ls7\">08</span>% </div></td></tr><tr><td class=\"c xe7 ydc3 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Verwachte loop<span class=\"_ _4\"></span>tijd </div></td><td class=\"c x143 ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x19b ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydc3 wab h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 ydc3 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td><td class=\"c x1a3 ydc3 wd5 h80\"><div class=\"t m0 x64 ha y404 ff2 fs3 fc1 sc1 ls7 ws0\">10<span class=\"ls1\"> </span></div></td><td class=\"c x1a4 ydc3 w9b h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">9,5 </div></td></tr><tr><td class=\"c xe7 ydc4 wa5 h80\"><div class=\"t m0 x4 ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde </div></td><td class=\"c x143 ydc4 wab h80\"><div class=\"t m0 xf ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,3 </div></td><td class=\"c x19b ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,27 </div></td><td class=\"c xfd ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,01 </div></td><td class=\"c x1a2 ydc4 wab h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">1,00 </div></td><td class=\"c x1a3 ydc4 wd5 h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,91 </div></td><td class=\"c x1a4 ydc4 w9b h80\"><div class=\"t m0 xe ha y404 ff2 fs3 fc1 sc1 ls1 ws0\">0,32 </div></td></tr></table>De aannam<span class=\"_ _4\"></span>es die <span class=\"_ _4\"></span>gebruik<span class=\"_ _4\"></span>t zijn <span class=\"_ _4\"></span>bij he<span class=\"_ _4\"></span>t bepalen <span class=\"_ _4\"></span>van de<span class=\"_ _4\"></span> re\u00ebl<span class=\"_ _4\"></span>e waarde<span class=\"_ _4\"></span> van d<span class=\"_ _4\"></span>e toeg<span class=\"_ _4\"></span>ekende <span class=\"_ _4\"></span>inschrijvingsr<span class=\"_ _4\"></span>echten zijn gebaseerd op<span class=\"_ _4\"></span> de volgen<span class=\"_ _4\"></span>de gegevens<span class=\"_ _4\"></span>:  \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _3\"></span>huid<span class=\"_ _4\"></span>ige <span class=\"_ _9\"></span>aandelenkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>datum<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aanbod<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>slo<span class=\"_ _4\"></span>tkoers <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beurs <span class=\"_ _9\"></span>van </span></span>Euronext Bruss<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _9\"></span>verwachte <span class=\"_ _9\"></span>volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>aandelen<span class=\"_ _4\"></span>koers, <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>weten <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>historische <span class=\"_ _9\"></span>koersvolatil<span class=\"_ _4\"></span>iteit <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>t </span></span>Oxurion-aande<span class=\"_ _4\"></span>el. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De verwachte loo<span class=\"_ _4\"></span>ptijd, berekend a<span class=\"_ _4\"></span>ls de geschatte looptij<span class=\"_ _4\"></span>d tot uitoefening, <span class=\"_ _4\"></span>waarbij rekening<span class=\"_ _4\"></span> wordt </span></span>gehouden me<span class=\"_ _4\"></span>t de specifiek<span class=\"_ _4\"></span>e kenmerk<span class=\"_ _4\"></span>en van de plann<span class=\"_ _4\"></span>en. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De risicovrije rente<span class=\"_ _4\"></span>voet, gebaseerd op de rente<span class=\"_ _4\"></span>voeten van de Belgische overh<span class=\"_ _4\"></span>eidsobligaties op de </span></span>toekennings<span class=\"_ _4\"></span>datum <span class=\"_ _19\"> </span>met <span class=\"_ _16\"> </span>een <span class=\"_ _19\"> </span>looptijd <span class=\"_ _19\"> </span>die <span class=\"_ _19\"> </span>gelijk <span class=\"_ _16\"> </span>is <span class=\"_ _19\"> </span>aan <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>verwach<span class=\"_ _4\"></span>te <span class=\"_ _19\"> </span>levensduur <span class=\"_ _16\"> </span>van <span class=\"_ _1f\"> </span>de inschrijving<span class=\"_ _4\"></span>srechten. Bewegingen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _b\"> </span>uitstaande <span class=\"_ _6\"> </span>inschrijving<span class=\"_ _4\"></span>srechten <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>hun <span class=\"_ _b\"> </span>betreffende <span class=\"_ _b\"> </span>gewogen <span class=\"_ _6\"> </span>gemidd<span class=\"_ _4\"></span>elde uitoefenprijs <span class=\"_ _4\"></span>waren als volg<span class=\"_ _4\"></span>t: <table class=\"s w1c9 heb\" id=\"_4e81e590-a04a-4aed-8a79-f317338ac4d0\"><tr><td></td><td></td><td class=\"c x1a5 ydc5 wd8 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td></td><td class=\"c x1a2 ydc5 wd9 h4a\"><div class=\"t m0 x84 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td></td><td class=\"c x1a6 ydc6 w1ca hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x144 yd3d wdb h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td><td class=\"c x1a7 ydc6 w1cb hb4\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Gemiddelde<span class=\"_ _3b\"> </span></div></td><td class=\"c x1a8 yd3d wdc h54\"><div class=\"t m0 x4 ha y59c ff2 fs3 fc1 sc1 ls1 ws0\">Inschrijvingsrechte<span class=\"_ _4\"></span>n </div></td></tr><tr><td></td><td class=\"c x1a9 ydc7 w1cc hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x1aa ydc7 w1cd hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">uitoefenpri<span class=\"_ _4\"></span>js<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1ab ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td><td class=\"c x11d ydc8 w1ce hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">in euro<span class=\"_ _3b\"> </span></div></td><td></td></tr><tr><td class=\"c xe7 yd3e wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 1 jan. </div></td><td class=\"c x1a5 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x144 yd3e wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd3e wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,52 </div></td><td class=\"c x1a8 yd3e wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">3.131.250<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 yd3f wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Toegekend, aanvaard </div></td><td class=\"c x1a5 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd3f wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd3f wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,44 </div></td><td class=\"c x1a8 yd3f wdc h4a\"><div class=\"t m0 x89 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.000 </div></td></tr><tr><td class=\"c xe7 yd40 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Verbeurd </div></td><td class=\"c x1a5 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,98 </div></td><td class=\"c x144 yd40 wdb h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-516.095 </div></td><td class=\"c x1a2 yd40 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,46 </div></td><td class=\"c x1a8 yd40 wdc h4a\"><div class=\"t m0 x9 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-172.970 </div></td></tr><tr><td class=\"c xe7 yd41 wd7 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Uitgeoefend </div></td><td class=\"c x1a5 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x144 yd41 wdb h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1a2 yd41 wda h4a\"><div class=\"t m0 x83 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0,00 </div></td><td class=\"c x1a8 yd41 wdc h4a\"><div class=\"t m0 x52 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr><tr><td class=\"c xe7 yd42 wd7 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Per 31 dec.  </div></td><td class=\"c x1a5 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,56 </div></td><td class=\"c x144 yd42 wdb h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.443.185<span class=\"ls1\"> </span></div></td><td class=\"c x1a2 yd42 wda h4a\"><div class=\"t m0 x83 h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,54 </div></td><td class=\"c x1a8 yd42 wdc h4a\"><div class=\"t m0 xa h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.959.280<span class=\"ls1\"> </span></div></td></tr></table>Uitstaande <span class=\"_ _3\"></span>verwor<span class=\"_ _4\"></span>ven <span class=\"_ _3\"></span>inschrijvingsrech<span class=\"_ _4\"></span>tenplannen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>op <span class=\"_ _3\"></span>31 <span class=\"_ _a\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>202<span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span>hebben <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>volgende <span class=\"_ _3\"></span>vroegste<span class=\"_ _4\"></span> uitoefenda<span class=\"_ _4\"></span>ta, vervaldata en<span class=\"_ _4\"></span> uitoefenprij<span class=\"_ _4\"></span>zen: <table class=\"s w1c9 hec\" id=\"_4c8a9774-5cc1-450b-a980-1ac7bb5a12b7\"><tr><td></td><td class=\"c xfd ydc9 waf h68\"><div class=\"t m0 x97 ha y988 ff2 fs3 fc1 sc1 ls1 ws0\">Vervaldatum </div></td><td class=\"c x1ac ydca w1cf hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Uitoefenprijs (in<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ad ydca w1d0 hed\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">Aantallen<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydc9 wdd h68\"><div class=\"t m0 x4 ha y42c ff2 fs3 fc1 sc1 ls1 ws0\">Vroegste ui<span class=\"_ _4\"></span>toefendatum </div></td><td></td><td class=\"c x1ae ydcb w1d1 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">euro)<span class=\"_ _3b\"> </span></div></td><td class=\"c x1af ydcb w1d2 hab\"><div class=\"t m0 xeb ha yb5d ff2 fs3 fc1 sc1 ls1 ws0\">(duizenden<span class=\"_ _4\"></span>)<span class=\"_ _3b\"> </span></div></td></tr><tr><td class=\"c xe7 ydcc wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcc waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2027<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcc wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">4,06 </div></td><td class=\"c x1b0 ydcc wdf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">542<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydcd wdd h4a\"><div class=\"t m0 x4 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydcd waf h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">2030<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydcd wde h4a\"><div class=\"t m0 xb ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2,57 </div></td><td class=\"c x1b0 ydcd wdf h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">60<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ydce wdd h4a\"><div class=\"t m0 x4 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c xfd ydce waf h4a\"><div class=\"t m0 x68 ha y52e ff2 fs3 fc1 sc1 ls7 ws0\">2031<span class=\"ls1\"> </span></div></td><td class=\"c xf3 ydce wde h4a\"><div class=\"t m0 xb ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">2,17 </div></td><td class=\"c x1b0 ydce wdf h4a\"><div class=\"t m0 xf ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.630 </div></td></tr><tr><td class=\"c xe7 ydcf we0 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">Totaal gewogen gemiddelde<span class=\"_ _4\"></span> </div></td><td></td><td class=\"c xf3 ydcf wde h4a\"><div class=\"t m0 xb h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">2,64 </div></td><td class=\"c x1b0 ydcf wdf h4a\"><div class=\"t m0 x75 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">2.232<span class=\"ls1\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "<div class=\"c w2 h0 gs74\"><div class=\"t m0 x2 h3 y1f ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y8fa ff1 fs1 fc5 sc1 ls1 ws0\">5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y4ab ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs75\"><table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs74\"><div class=\"t m0 x2 h3 y9bd ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y9be ff2 fs1 fc1 sc1 ls1 ws0\">De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  </div><div class=\"t m0 x2 h3 y69b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y9bf ff2 fs1 fc1 sc1 ls1 ws0\">Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  </div><div class=\"t m0 x2 h3 y69d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y69e ff2 fs1 fc1 sc1 ls1 ws0\">De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar </div><div class=\"t m0 x2 h3 y9c0 ff2 fs1 fc1 sc1 ls1 ws0\">en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen. </div><div class=\"t m0 x2 h3 y9c1 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en <table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table>De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "5.7.10 Overi<span class=\"_ _4\"></span>ge korteter<span class=\"_ _4\"></span>mijnverplichting<span class=\"_ _4\"></span>en <table class=\"s w184 hf8\" id=\"_59217672-f608-42ef-b2f2-23cd8c320709\"><tr><td class=\"c xe7 ye15 w4 h8\"><div class=\"t m0 x4 h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro <span class=\"ff2\">(per 31 december)</span> </div></td><td class=\"c x126 ye15 w5 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2023<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye15 w6 h8\"><div class=\"t m0 x6 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2022<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye16 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Personeelsverg<span class=\"_ _4\"></span>oedingen </div></td><td class=\"c x126 ye16 w5 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">702<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye16 w6 h8\"><div class=\"t m0 xa ha y8b ff2 fs3 fc1 sc1 ls7 ws0\">548<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye17 w4 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Overige ko<span class=\"_ _4\"></span>rtlopende verplichtingen </div></td><td class=\"c x126 ye17 w5 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.748 </div></td><td class=\"c x127 ye17 w6 h8\"><div class=\"t m0 xc ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">2.813 </div></td></tr><tr><td class=\"c xe7 ye18 w4 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal overige kortetermijnv<span class=\"_ _4\"></span>erplichtingen </div></td><td class=\"c x126 ye18 w5 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">2.450<span class=\"ls1\"> </span></div></td><td class=\"c x127 ye18 w6 h8\"><div class=\"t m0 x64 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">3.361<span class=\"ls1\"> </span></div></td></tr></table>De toegezegd-p<span class=\"_ _4\"></span>ensioenr<span class=\"_ _4\"></span>egeling van Oxurio<span class=\"_ _4\"></span>n is een<span class=\"_ _4\"></span> langlopende <span class=\"_ _4\"></span>verplichting.  Personeelsv<span class=\"_ _4\"></span>ergoedingen o<span class=\"_ _4\"></span>mvatten vak<span class=\"_ _4\"></span>antiegeld, bonu<span class=\"_ _4\"></span>ssen en ui<span class=\"_ _4\"></span>tstaande p<span class=\"_ _4\"></span>ersoneels<span class=\"_ _4\"></span>belastingen.  De overige kortlopend<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>tingen bestaan uit verpli<span class=\"_ _4\"></span>chtingen die vervallen<span class=\"_ _4\"></span> voor het einde van het jaar en waarvoor<span class=\"_ _4\"></span> nog geen fac<span class=\"_ _4\"></span>tuur werd on<span class=\"_ _4\"></span>tvangen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"c w2 h0 gs77\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc5 sc1 ls1 ws0\">5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"gs78\"><table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table></div><div class=\"c w2 h0 gs77\"><div class=\"t m0 x2 h3 yc5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yc6 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna </div><div class=\"t m0 x2 h3 yc7 ff2 fs1 fc1 sc1 ls1 ws0\">wordt beschr<span class=\"_ _4\"></span>even: </div><div class=\"t m0 x2 h3 y9c9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 yc9 ff1 fs1 fc1 sc3 ls1 ws0\">Negma Grou<span class=\"_ _4\"></span>p Ltd. </div><div class=\"t m0 x2 h3 yca ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ycb ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als </div><div class=\"t m0 x2 h3 ycc ff2 fs1 fc1 sc1 ls1 ws0\">investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ycd ff2 fs1 fc1 sc1 ls1 ws0\">nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en </div><div class=\"t m0 x2 h3 yce ff2 fs1 fc1 sc1 ls1 ws0\">maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De </div><div class=\"t m0 x2 h3 ycf ff2 fs1 fc1 sc1 ls1 ws0\">vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. </div><div class=\"t m0 x2 h3 y1b1 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ya2 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van </div><div class=\"t m0 x2 h3 y1b2 ff2 fs1 fc1 sc1 ls1 ws0\">de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in </div><div class=\"t m0 x2 h3 y1b3 ff2 fs1 fc1 sc1 ls1 ws0\">contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de </div><div class=\"t m0 x2 h3 y1b4 ff2 fs1 fc1 sc1 ls1 ws0\">bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is </div><div class=\"t m0 x2 h3 y1b5 ff2 fs1 fc1 sc1 ls1 ws0\">alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft </div><div class=\"t m0 x2 h3 y1b6 ff2 fs1 fc1 sc1 ls4c ws0\">va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span></div><div class=\"t m0 x2 h3 y1b7 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y1b8 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1b9 ff2 fs1 fc1 sc1 ls1 ws0\">15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van </div><div class=\"t m0 x2 h3 y1ba ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie </div><div class=\"t m0 x2 h3 y1bb ff2 fs1 fc1 sc1 ls1 ws0\">met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, </div><div class=\"t m0 x2 h3 y1bc ff2 fs1 fc1 sc1 ls1 ws0\">en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met </div><div class=\"t m0 x2 h3 y1bd ff2 fs1 fc1 sc1 ls1 ws0\">bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum </div><div class=\"t m0 x2 h3 y1be ff2 fs1 fc1 sc1 ls1 ws0\">automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1bf ff2 fs1 fc1 sc1 ls1 ws0\">een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om </div><div class=\"t m0 x2 h3 y1c0 ff2 fs1 fc1 sc1 ls1 ws0\">te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  </div><div class=\"t m0 x2 h3 y9ca ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y866 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld </div><div class=\"t m0 x2 h3 y9cb ff2 fs1 fc1 sc1 ls1 ws0\">door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan </div><div class=\"t m0 x2 h3 y9cc ff2 fs1 fc1 sc1 ls1 ws0\">38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een </div><div class=\"t m0 x2 h5 y9cd ff2 fs1 fc1 sc1 ls1 ws0\">bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span></div></div><div class=\"c w2 h0 gs7a\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">(Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte </div><div class=\"t m0 x2 h5 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span></div><div class=\"t m0 x2 h5 ye6 ff5 fs1 fc1 sc1 ls1 ws0\">Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span></div><div class=\"t m0 x2 h5 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span></div><div class=\"t m0 x2 h5 ye8 ff5 fs1 fc1 sc1 ls1 ws0\">Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span></div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 lsb ws0\">liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span></div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">overeenkoms<span class=\"_ _4\"></span>t geschrapt. </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs7c\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">(50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span></div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor </div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 </div><div class=\"t m0 x2 h3 y135 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y136 ff2 fs1 fc1 sc1 ls1 ws0\">in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 y137 ff2 fs1 fc1 sc1 ls1 ws0\">goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma </div><div class=\"t m0 x2 h3 y1a7 ff2 fs1 fc1 sc1 ls1 ws0\">met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de </div><div class=\"t m0 x2 h3 y1a8 ff2 fs1 fc1 sc1 ls1 ws0\">laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de </div><div class=\"t m0 x2 h3 y1a9 ff2 fs1 fc1 sc1 ls1 ws0\">conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1aa ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs7e\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">I<span class=\"_ _3b\"> </span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 lsd ws0\">en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y9ce ff1 fs1 fc1 sc3 ls1 ws0\">Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures </div><div class=\"t m0 x2 h3 y3b8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y426 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos </div><div class=\"t m0 x2 h3 y5f3 ff2 fs1 fc1 sc1 ls1 ws0\">Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn </div><div class=\"t m0 x2 h3 y5f4 ff2 fs1 fc1 sc1 ls1 ws0\">in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een </div><div class=\"t m0 x2 h3 y5f5 ff2 fs1 fc1 sc1 ls1 ws0\">bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y3dc ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y40e ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling </div><div class=\"t m0 x2 h3 y5f6 ff2 fs1 fc1 sc1 ls1 ws0\">gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re </div><div class=\"t m0 x2 h3 y5f7 ff2 fs1 fc1 sc1 ls1 ws0\">obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  </div><div class=\"t m0 x2 h3 y5f8 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y5f9 ff2 fs1 fc1 sc1 ls1 ws0\">De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: </div><div class=\"t m0 x2 h3 y33e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y5fa ff2 fs1 fc1 sc1 ls4e ws0\">1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span></div><div class=\"t m0 x11 h3 y5fb ff2 fs1 fc1 sc1 ls4e ws0\">2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span></div><div class=\"t m0 x12 h3 y5fc ff2 fs1 fc1 sc1 ls1 ws0\">zijn vervuld; of<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h3 y5fd ff2 fs1 fc1 sc1 ls4e ws0\">3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span></div><div class=\"t m0 x11 h3 y5fe ff2 fs1 fc1 sc1 ls4e ws0\">4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span></div><div class=\"t m0 x11 h3 y5ff ff2 fs1 fc1 sc1 ls4e ws0\">5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span></div><div class=\"t m0 x11 h3 y600 ff2 fs1 fc1 sc1 ls4e ws0\">6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span></div><div class=\"t m0 x11 h3 y601 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y39e ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld </div><div class=\"t m0 x2 h3 y3a0 ff2 fs1 fc1 sc1 ls1 ws0\">door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: </div><div class=\"t m0 x2 h3 y3a2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y3a4 ff2 fs1 fc1 sc1 ls4e ws0\">1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h3 y602 ff2 fs1 fc1 sc1 ls3 ws0\">2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y603 ff2 fs1 fc1 sc1 ls1 ws0\">zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het </div><div class=\"t m0 x12 h3 y604 ff2 fs1 fc1 sc1 ls1 ws0\">aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  </div><div class=\"t m0 x11 h3 y605 ff2 fs1 fc1 sc1 ls4e ws0\">3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span></div><div class=\"t m0 x12 h3 y606 ff2 fs1 fc1 sc1 ls1 ws0\">na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y607 ff2 fs1 fc1 sc1 ls1 ws0\">in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g </div><div class=\"t m0 x12 h3 y608 ff2 fs1 fc1 sc1 ls1 ws0\">inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van </div><div class=\"t m0 x12 h3 y4f3 ff2 fs1 fc1 sc1 ls1 ws0\">dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos </div><div class=\"t m0 x12 h3 y609 ff2 fs1 fc1 sc1 ls1 ws0\">Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen </div><div class=\"t m0 x12 h3 y60a ff2 fs1 fc1 sc1 ls1 ws0\">uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de </div><div class=\"t m0 x12 h3 y60b ff2 fs1 fc1 sc1 ls1 ws0\">uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de </div><div class=\"t m0 x12 h3 y60c ff2 fs1 fc1 sc1 ls1 ws0\">uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. </div><div class=\"t m0 x2 h3 y60d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y60e ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een </div><div class=\"t m0 x2 h3 y60f ff2 fs1 fc1 sc1 ls1 ws0\">wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y4fc ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd </div><div class=\"t m0 x2 h3 y610 ff2 fs1 fc1 sc1 ls1 ws0\">verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y611 ff2 fs1 fc1 sc1 ls1 ws0\">verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y612 ff2 fs1 fc1 sc1 ls1 ws0\">only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik </div><div class=\"t m0 x2 h3 y613 ff2 fs1 fc1 sc1 ls1 ws0\">te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de </div><div class=\"t m0 x2 h3 y614 ff2 fs1 fc1 sc1 ls1 ws0\">leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt </div><div class=\"t m0 x2 h3 y615 ff2 fs1 fc1 sc1 ls1 ws0\">voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. </div></div><div class=\"c w2 h0 gs7c\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls13 ws0\">ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span></div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">op 1 januari <span class=\"_ _4\"></span>2024. </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y11e ff4 fs1 fc1 sc1 ls1 ws0\">geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span></div><div class=\"t m0 x2 h3 y11f ff4 fs1 fc1 sc1 ls1 ws0\">ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span></div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x11 h3 y12b ff2 fs1 fc1 sc1 ls3 ws0\">1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span></div><div class=\"t m0 x11 h3 y12c ff2 fs1 fc1 sc1 ls3 ws0\">2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h3 y12d ff2 fs1 fc1 sc1 ls3 ws0\">3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span></div><div class=\"t m0 x11 h3 y12e ff2 fs1 fc1 sc1 ls3 ws0\">4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span></div><div class=\"t m0 x11 h3 y12f ff2 fs1 fc1 sc1 ls3 ws0\">5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span></div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, </div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 y135 ff2 fs1 fc1 sc1 ls1 ws0\">scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De </div><div class=\"t m0 x2 h3 y136 ff2 fs1 fc1 sc1 ls1 ws0\">betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y137 ff2 fs1 fc1 sc1 ls1 ws0\">desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1a7 ff2 fs1 fc1 sc1 ls1 ws0\">Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y1a8 ff2 fs1 fc1 sc1 ls1 ws0\">effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de </div><div class=\"t m0 x2 h3 y1a9 ff2 fs1 fc1 sc1 ls1 ws0\">waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. </div><div class=\"t m0 x2 h3 y1aa ff2 fs1 fc1 sc1 ls1 ws0\"> </div></div><div class=\"c w2 h0 gs81\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff4 fs1 fc1 sc1 ls1 ws0\">verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span></div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h7 y9cf ff1 fs1 fc1 sc3 ls1 ws0\">Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC </div><div class=\"t m0 x2 h3 y3a4 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y602 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in </div><div class=\"t m0 x2 h3 y603 ff2 fs1 fc1 sc1 ls1 ws0\">maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst </div><div class=\"t m0 x2 h3 y604 ff2 fs1 fc1 sc1 ls1 ws0\">heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 </div><div class=\"t m0 x2 h3 y605 ff2 fs1 fc1 sc1 ls1 ws0\">maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y606 ff2 fs1 fc1 sc1 ls1 ws0\">conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie </div><div class=\"t m0 x2 h3 y607 ff2 fs1 fc1 sc1 ls1 ws0\">laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De </div><div class=\"t m0 x2 h3 y608 ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste </div><div class=\"t m0 x2 h3 y4f3 ff2 fs1 fc1 sc1 ls1 ws0\">tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot </div><div class=\"t m0 x2 h3 y609 ff2 fs1 fc1 sc1 ls1 ws0\">20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>.  </div><div class=\"t m0 x2 h3 y60a ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div><div class=\"c w2 h0 gs83\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\">voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: </div><div class=\"t m0 x11 h3 y9d1 ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y9d2 ff2 fs1 fc6 sc1 ls1 ws0\">van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging </div><div class=\"t m0 x12 h3 y9d3 ff2 fs1 fc6 sc1 ls1 ws0\">van de conve<span class=\"_ _4\"></span>rsie. </div><div class=\"t m0 x11 h3 y9d4 ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y9d5 ff2 fs1 fc6 sc1 ls1 ws0\">3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat </div><div class=\"t m0 x12 h3 y99d ff2 fs1 fc6 sc1 ls1 ws0\">de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  </div><div class=\"t m0 x11 h3 y9d6 ff2 fs1 fc6 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y9d7 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h3 y9d8 ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span></div><div class=\"t m0 x12 h3 y720 ff2 fs1 fc6 sc1 ls1 ws0\">uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 </div><div class=\"t m0 x12 h3 y721 ff2 fs1 fc6 sc1 ls1 ws0\">miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel </div><div class=\"t m0 x12 h3 y722 ff2 fs1 fc6 sc1 ls1 ws0\">van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de </div><div class=\"t m0 x12 h3 y36e ff2 fs1 fc6 sc1 ls1 ws0\">Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y723 ff2 fs1 fc6 sc1 ls1 ws0\">gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; </div><div class=\"t m0 x11 h3 y2fd ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y2fe ff2 fs1 fc6 sc1 ls1 ws0\">Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro </div><div class=\"t m0 x12 h3 y2ff ff2 fs1 fc6 sc1 ls1 ws0\">mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een </div><div class=\"t m0 x12 h3 y300 ff2 fs1 fc6 sc1 ls1 ws0\">nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, </div><div class=\"t m0 x12 h3 y301 ff2 fs1 fc6 sc1 ls1 ws0\">mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een </div><div class=\"t m0 x12 h3 y9d9 ff2 fs1 fc6 sc1 ls1 ws0\">kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas </div><div class=\"t m0 x12 h3 y9da ff2 fs1 fc6 sc1 ls1 ws0\">Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan </div><div class=\"t m0 x12 h3 y306 ff2 fs1 fc6 sc1 ls1 ws0\">onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; </div><div class=\"t m0 x11 h3 y677 ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span></div><div class=\"t m0 x12 h3 y9db ff2 fs1 fc6 sc1 ls1 ws0\">gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y9dc ff2 fs1 fc6 sc1 ls1 ws0\">voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen </div><div class=\"t m0 x12 h3 y7f5 ff2 fs1 fc6 sc1 ls1 ws0\">euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de </div><div class=\"t m0 x12 h3 y9dd ff2 fs1 fc6 sc1 ls1 ws0\">voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; </div><div class=\"t m0 x11 h3 y9de ffb fs1 fc6 sc1 ls1 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x12 h3 y9df ff2 fs1 fc6 sc1 ls1 ws0\">ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e </div><div class=\"t m0 x12 h3 y9e0 ff2 fs1 fc6 sc1 ls1 ws0\">verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude </div><div class=\"t m0 x12 h3 y3ee ff2 fs1 fc6 sc1 ls1 ws0\">Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in </div><div class=\"t m0 x12 h3 y3ef ff2 fs1 fc6 sc1 ls1 ws0\">overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het </div><div class=\"t m0 x12 h3 y9e1 ff2 fs1 fc6 sc1 ls1 ws0\">Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y9e2 ff2 fs1 fc6 sc1 ls1 ws0\">Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> </div><div class=\"t m0 x12 h3 y56c ff2 fs1 fc6 sc1 ls1 ws0\">uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 </div><div class=\"t m0 x12 h3 y9e3 ff2 fs1 fc6 sc1 ls1 ws0\">maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de </div><div class=\"t m0 x12 h3 y9e4 ff2 fs1 fc6 sc1 ls1 ws0\">Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een </div><div class=\"t m0 x12 h3 y9e5 ff2 fs1 fc6 sc1 ls1 ws0\">belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen </div><div class=\"t m0 x12 h3 y9e6 ff2 fs1 fc6 sc1 ls1 ws0\">verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span></div></div>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: <table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna wordt beschr<span class=\"_ _4\"></span>even: Negma Grou<span class=\"_ _4\"></span>p Ltd. Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span>De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> 15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan 38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span>Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma (Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span>Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span>kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span>Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span>De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span>Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de overeenkoms<span class=\"_ _4\"></span>t geschrapt. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> 2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per 31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span>waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> (50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span>De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span>en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span>Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span>zijn vervuld; of<span class=\"_ _4\"></span> 3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span>6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span>Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span>zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span>na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span>overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> op 1 januari <span class=\"_ _4\"></span>2024. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span>ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span>vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> 1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span>3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span>De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span>D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span>O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot 20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>.  Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging van de conve<span class=\"_ _4\"></span>rsie. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span>3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span>uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span>Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span>ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "5.7.11 Con<span class=\"_ _4\"></span>verteerbare le<span class=\"_ _4\"></span>ningen De converte<span class=\"_ _4\"></span>erbare leningen <span class=\"_ _4\"></span>omvatten he<span class=\"_ _4\"></span>t volgende<span class=\"_ _4\"></span>: <table class=\"s w1f2 hf9\" id=\"_45467abb-9433-4c87-bfb1-f07b882b009d\"><tr><td class=\"c xe7 ye19 we3 h3e\"><div class=\"t m0 x4 h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">In '000 euro </div></td><td class=\"c x1c9 ye1a w1f3 hb5\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Kreos /<span class=\"_ _3b\"> </span></div></td><td class=\"c x1ca ye19 we4 h3e\"><div class=\"t m0 xe h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Negma </div></td><td class=\"c x15d ye19 w4f h3e\"><div class=\"t m0 xc h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Atlas </div></td><td class=\"c x139 ye19 w2b h3e\"><div class=\"t m0 xd h9 y359 ff5 fs3 fc1 sc1 ls1 ws0\">Totaal </div></td></tr><tr><td></td><td class=\"c x1cb ye1b w1f4 hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Pontifax<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xe7 ye1c we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2021 </div></td><td class=\"c x1cc ye1c w38 h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">10.025<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye1c we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.809<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1c w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1c w2b h4a\"><div class=\"t m0 x7a h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">11.834<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1d we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye1d w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1d we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td><td class=\"c x15d ye1d w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1d w2b h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">7.150 </div></td></tr><tr><td class=\"c xe7 ye1e we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye1e w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1e we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye1e w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1e w2b h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">700<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye1f we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye1f w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye1f we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td><td class=\"c x15d ye1f w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye1f w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-9.025 </div></td></tr><tr><td class=\"c xe7 ye20 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye20 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td><td class=\"c x1ca ye20 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye20 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye20 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-3.605 </div></td></tr><tr><td class=\"c xe7 ye21 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye21 w38 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">436</span> </div></td><td class=\"c x1ca ye21 we4 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">426<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye21 w4f h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye21 w2b h4a\"><div class=\"t m0 x25 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">10</span> </div></td></tr><tr><td class=\"c xe7 ye22 we3 h4a\"><div class=\"t m0 x4 h9 y81d ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2022 </div></td><td class=\"c x1cc ye22 w38 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">5.984<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye22 we4 h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">1.060<span class=\"ls1\"> </span></div></td><td class=\"c x15d ye22 w4f h4a\"><div class=\"t m0 x8a h9 y52c ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye22 w2b h4a\"><div class=\"t m0 x88 h9 y52c ff5 fs3 fc1 sc1 ls7 ws0\">7.044<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye23 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Ontvangsten uit l<span class=\"_ _4\"></span>eningen </div></td><td class=\"c x1cc ye23 w38 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye23 we4 h4a\"><div class=\"t m0 x64 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">1.350 </div></td><td class=\"c x15d ye23 w4f h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">11.500 </div></td><td class=\"c x139 ye23 w2b h4a\"><div class=\"t m0 xd ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">12.850 </div></td></tr><tr><td class=\"c xe7 ye24 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Transactie commissie </div></td><td class=\"c x1cc ye24 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye24 we4 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye24 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td><td class=\"c x139 ye24 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">1.600 </div></td></tr><tr><td class=\"c xe7 ye25 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Geconverteerd i<span class=\"_ _4\"></span>n kapitaal </div></td><td class=\"c x1cc ye25 w38 h4a\"><div class=\"t m0 x8a ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye25 we4 h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-1.850 </div></td><td class=\"c x15d ye25 w4f h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-5.700 </div></td><td class=\"c x139 ye25 w2b h4a\"><div class=\"t m0 x75 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-7.550 </div></td></tr><tr><td class=\"c xe7 ye26 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Aflossingen van<span class=\"_ _4\"></span> leningen </div></td><td class=\"c x1cc ye26 w38 h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td><td class=\"c x1ca ye26 we4 h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye26 w4f h4a\"><div class=\"t m0 x8a ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye26 w2b h4a\"><div class=\"t m0 x75 ha y52e ff2 fs3 fc1 sc1 ls1 ws0\">-4.498 </div></td></tr><tr><td class=\"c xe7 ye27 we3 h4a\"><div class=\"t m0 x4 ha y81d ff2 fs3 fc1 sc1 ls1 ws0\">Re\u00eble waarde-aanpassing<span class=\"_ _4\"></span>en </div></td><td class=\"c x1cc ye27 w38 h4a\"><div class=\"t m0 x80 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">509<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye27 we4 h4a\"><div class=\"t m0 x68 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">-<span class=\"ls7\">560</span> </div></td><td class=\"c x15d ye27 w4f h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.611 </div></td><td class=\"c x139 ye27 w2b h4a\"><div class=\"t m0 x64 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">2.560 </div></td></tr><tr><td class=\"c xe7 ye28 we3 h8\"><div class=\"t m0 x4 h9 y345 ff5 fs3 fc1 sc1 ls1 ws0\">31 december 2023 </div></td><td class=\"c x1cc ye28 w38 h8\"><div class=\"t m0 x88 h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">1.995<span class=\"ls1\"> </span></div></td><td class=\"c x1ca ye28 we4 h8\"><div class=\"t m0 x8a h9 y8b ff5 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye28 w4f h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">10.011<span class=\"ls1\"> </span></div></td><td class=\"c x139 ye28 w2b h8\"><div class=\"t m0 x7a h9 y8b ff5 fs3 fc1 sc1 ls7 ws0\">12.006<span class=\"ls1\"> </span></div></td></tr><tr><td class=\"c xe7 ye29 we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Kortlopend </div></td><td class=\"c x1cc ye29 w38 h8\"><div class=\"t m0 x64 ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">1.995 </div></td><td class=\"c x1ca ye29 we4 h8\"><div class=\"t m0 x8a ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye29 w4f h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">10.011 </div></td><td class=\"c x139 ye29 w2b h8\"><div class=\"t m0 xd ha y8d ff2 fs3 fc1 sc1 ls1 ws0\">12.006 </div></td></tr><tr><td class=\"c xe7 ye2a we3 h8\"><div class=\"t m0 x4 ha y345 ff2 fs3 fc1 sc1 ls1 ws0\">Langlopend </div></td><td class=\"c x1cc ye2a w38 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x1ca ye2a we4 h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x15d ye2a w4f h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td><td class=\"c x139 ye2a w2b h8\"><div class=\"t m0 x8a ha y8b ff2 fs3 fc1 sc1 ls1 ws0\">0 </div></td></tr></table>De <span class=\"_ _e\"> </span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>gaf <span class=\"_ _8\"> </span>vanaf <span class=\"_ _a\"></span>2021 <span class=\"_ _8\"> </span>con<span class=\"_ _4\"></span>verteerbare <span class=\"_ _a\"></span>obligaties <span class=\"_ _e\"> </span>uit <span class=\"_ _e\"> </span><span class=\"ls1d\">aan</span> <span class=\"_ _8\"> </span>verschil<span class=\"_ _4\"></span>lende <span class=\"_ _a\"></span>partijen, <span class=\"_ _e\"> </span>zoals <span class=\"_ _e\"> </span>hierna wordt beschr<span class=\"_ _4\"></span>even: Negma Grou<span class=\"_ _4\"></span>p Ltd. Op <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>augus<span class=\"_ _4\"></span>tus <span class=\"_ _9\"></span>2021 <span class=\"_ _2\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>(de <span class=\"_ _9\"></span>vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _9\"></span>of <span class=\"_ _2\"></span>emittent) <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _2\"></span>Negma <span class=\"_ _9\"></span>als investeerde<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>bereid <span class=\"_ _8\"> </span>is <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>schrijven <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>12.00<span class=\"_ _4\"></span>0 <span class=\"_ _8\"> </span>automatisch<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>obligaties <span class=\"_ _8\"> </span>met<span class=\"_ _4\"></span> nulcoupon, met <span class=\"_ _9\"></span>elk <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.500 <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>verschillende tranches <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>minimaal 200 <span class=\"_ _9\"></span>en maximaal <span class=\"_ _6\"> </span>1.000 <span class=\"_ _7\"> </span>obligaties, <span class=\"_ _7\"> </span>voor <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>totaal <span class=\"_ _7\"> </span>t<span class=\"_ _2\"></span>oegez<span class=\"_ _4\"></span>egd <span class=\"_ _7\"> </span>bedrag <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>maximaal <span class=\"_ _7\"> </span>30 <span class=\"_ _7\"> </span>miljoen <span class=\"_ _7\"> </span>euro. <span class=\"_ _7\"> </span>De vennootschap<span class=\"_ _4\"></span> heeft als emi<span class=\"_ _4\"></span>ttent con<span class=\"_ _4\"></span>trole over h<span class=\"_ _4\"></span>et tijdstip en he<span class=\"_ _4\"></span>t bedrag van d<span class=\"_ _4\"></span>e tranch<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>-uitgiften. De <span class=\"_ _2\"></span>investeerder <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>recht op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>bereids<span class=\"_ _4\"></span>tellingsprovis<span class=\"_ _4\"></span>ie <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>gelijk <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>maximaal 3<span class=\"_ _2\"></span>,5% <span class=\"_ _2\"></span>van de totale<span class=\"_ _4\"></span> toezeggin<span class=\"_ _4\"></span>g, d.<span class=\"_ _4\"></span>w.z. maxi<span class=\"_ _4\"></span>maal 1,0<span class=\"_ _4\"></span>50 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span>, betaalbaar,<span class=\"_ _4\"></span> naar <span class=\"_ _4\"></span>keuze <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>emitten<span class=\"_ _4\"></span>t, hetzij <span class=\"_ _4\"></span>in contanten, <span class=\"_ _1d\"> </span>hetzij <span class=\"_ _2e\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>co<span class=\"_ _4\"></span>nverteerbare <span class=\"_ _1d\"> </span>obligaties<span class=\"_ _4\"></span> <span class=\"_ _2e\"> </span>met <span class=\"_ _2e\"> </span>be<span class=\"_ _4\"></span>reidstellings<span class=\"_ _4\"></span>provisie. <span class=\"_ _1d\"> </span>50% <span class=\"_ _2e\"> </span>van <span class=\"_ _1d\"> </span>de bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>verschuldigd <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>ertekenin<span class=\"_ _4\"></span>g <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>overeenko<span class=\"_ _4\"></span>mst, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>rester<span class=\"_ _4\"></span>ende <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>is alleen <span class=\"_ _2\"></span>verschuldigd <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>tranche-uitgifte <span class=\"_ _2\"></span>uitvoert, <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>helft va<span class=\"ls1\">n de to<span class=\"_ _4\"></span>ezegging zal zijn o<span class=\"_ _4\"></span>pgevraagd doo<span class=\"_ _4\"></span>r de emi<span class=\"_ _4\"></span>ttent. </span>De <span class=\"_ _4\"></span>conversiep<span class=\"_ _4\"></span>rijs <span class=\"_ _4\"></span>bedraag<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>92% <span class=\"_ _5\"></span>van de <span class=\"_ _4\"></span>laag<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>volumeg<span class=\"_ _4\"></span>ewogen <span class=\"_ _4\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _4\"></span>slotko<span class=\"_ _4\"></span>ers <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> 15 op<span class=\"_ _4\"></span>eenvolgende <span class=\"_ _4\"></span>hand<span class=\"_ _4\"></span>elsdag<span class=\"_ _4\"></span>en die <span class=\"_ _4\"></span>eindig<span class=\"_ _4\"></span>t op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>hande<span class=\"_ _4\"></span>lsdag <span class=\"_ _4\"></span>onmiddelli<span class=\"_ _4\"></span>jk voorafg<span class=\"_ _4\"></span>aand <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van de <span class=\"_ _4\"></span>bekendmaki<span class=\"_ _4\"></span>ng <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>onversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _4\"></span>Elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>elke <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _5\"></span>obligatie met bereidstellings<span class=\"_ _4\"></span>provisie heeft een looptijd van <span class=\"_ _2\"></span>twaalf maanden die <span class=\"_ _2\"></span>ingaat vanaf de <span class=\"_ _2\"></span>datum van uitgifte, en <span class=\"_ _16\"> </span>brengt <span class=\"_ _16\"> </span>geen <span class=\"_ _16\"> </span>intrest <span class=\"_ _16\"> </span>op. <span class=\"_ _19\"> </span>Elke <span class=\"_ _16\"> </span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>elke <span class=\"_ _16\"> </span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>obligatie <span class=\"_ _16\"> </span>met bereidstelling<span class=\"_ _4\"></span>sprovisie <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vervaldatum <span class=\"_ _2\"></span>in <span class=\"_ _9\"></span>aandel<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>is <span class=\"_ _2\"></span>geconverteerd, <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>vervaldatum automatisch<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>worden <span class=\"_ _2\"></span>geconverteerd.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>investe<span class=\"_ _4\"></span>erder <span class=\"_ _9\"></span>heef<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>te <span class=\"_ _9\"></span>allen <span class=\"_ _2\"></span>tijde <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>om <span class=\"_ _2\"></span>alle <span class=\"_ _9\"></span>of<span class=\"_ _4\"></span> een deel van de converteerbare obligati<span class=\"_ _4\"></span>es en de <span class=\"_ _2\"></span>converteerbare obliga<span class=\"_ _4\"></span>ties met bereidstellings<span class=\"_ _4\"></span>provisie om te zetten in <span class=\"_ _4\"></span>nieuwe aand<span class=\"_ _4\"></span>elen.  Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>toepasselijke <span class=\"_ _2\"></span>convers<span class=\"_ _4\"></span>ieprijs, <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>dien <span class=\"_ _2\"></span>verstande <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>aantal <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>hoger <span class=\"_ _2\"></span>mag <span class=\"_ _2\"></span>zijn <span class=\"_ _9\"></span>dan 38.291.95<span class=\"_ _4\"></span>0. <span class=\"_ _4\"></span>Indien <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>investeerd<span class=\"_ _4\"></span>er d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>betreffend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>aandelen<span class=\"_ _4\"></span> nie<span class=\"_ _4\"></span>t on<span class=\"_ _4\"></span>tvangt, <span class=\"_ _4\"></span>zal <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>ittent <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>een bedrag in con<span class=\"_ _4\"></span>tanten be<span class=\"_ _4\"></span>talen (<span class=\"ff4\">\u201c<span class=\"ff5\">deel A van h<span class=\"_ _4\"></span>et financierin<span class=\"_ _4\"></span>gsprogramma<span class=\"ff4\">\u201d<span class=\"ff2\">).<span class=\"_ _4\"></span> </span></span></span></span>Op <span class=\"_ _2\"></span>2 <span class=\"_ _9\"></span>september <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _4\"></span>tijen <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>voorwaar<span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financierings<span class=\"_ _4\"></span>programma (Part B) <span class=\"_ _2\"></span>gewijzigd voor een bedrag van <span class=\"_ _2\"></span>maximaal 6 <span class=\"_ _2\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>euro van <span class=\"_ _2\"></span>de totale verbintenis door de <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>inschrijving <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>maximaal <span class=\"_ _6\"> </span>2.400 <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>converteerbare <span class=\"_ _6\"> </span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _6\"> </span>(<span class=\"_ _2\"></span><span class=\"ff4\">\u201c<span class=\"ff5\">Deel <span class=\"_ _6\"> </span><span class=\"ls25\">B <span class=\"_ _7\"> </span></span>Converteerba<span class=\"_ _4\"></span>re </span></span>Obligaties<span class=\"ff4\">\u201d<span class=\"ff2\">)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>via <span class=\"_ _5\"></span>verschillend<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Tranch<span class=\"_ _4\"></span>es <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>\"<span class=\"ff5\">Deel <span class=\"_ _5\"></span><span class=\"ls4d\">B <span class=\"ls1\">Verbin<span class=\"_ _4\"></span>tenis<span class=\"ff2\">\"), <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>door <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Emittent <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>aar <span class=\"_ _4\"></span>eig<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>goeddunk<span class=\"_ _4\"></span>en </span></span></span></span></span></span>kunnen <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>opgevraag<span class=\"_ _4\"></span>d <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>periode <span class=\"_ _8\"> </span>tussen <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>september <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>2022  (\"<span class=\"ff5\">Deel <span class=\"_ _8\"> </span><span class=\"ls4d\">B </span></span>Verbintenis <span class=\"_ _4\"></span>Periode<span class=\"ff2\">\"). </span>De initi\u00eble voorwaard<span class=\"_ _4\"></span>en zoals uiteengezet in de Uitgifte- en Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st blijven voor Deel A van <span class=\"_ _1c\"> </span>het <span class=\"_ _14\"> </span>Financieringsprog<span class=\"_ _4\"></span>ramma. <span class=\"_ _1c\"> </span>Deel <span class=\"_ _1c\"> </span>A <span class=\"_ _14\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _21\"> </span>Financie<span class=\"_ _4\"></span>ringsprogramm<span class=\"_ _4\"></span>a <span class=\"_ _1c\"> </span>werd <span class=\"_ _1c\"> </span>tijdens <span class=\"_ _1c\"> </span>de verbintenis<span class=\"_ _4\"></span>periode voor Dee<span class=\"_ _4\"></span>l B opgeschort. Na aflo<span class=\"_ _4\"></span>op van de v<span class=\"_ _4\"></span>erbintenispe<span class=\"_ _4\"></span>riode voor Deel B word<span class=\"_ _4\"></span>t Deel A<span class=\"_ _4\"></span> van <span class=\"_ _8\"> </span>het <span class=\"_ _a\"></span>financieringsprogra<span class=\"_ _4\"></span>mma <span class=\"_ _e\"> </span>automatisch <span class=\"_ _e\"> </span>opnieuw <span class=\"_ _e\"> </span>geactiveerd <span class=\"_ _e\"> </span>(met <span class=\"_ _e\"> </span>inbegrip <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>deel <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de verbintenis<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voo<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>Deel<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>B <span class=\"_ _9\"></span>waarvoor <span class=\"_ _9\"></span>tijdens <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _9\"></span>Periode <span class=\"_ _3\"></span>g<span class=\"_ _4\"></span>een <span class=\"_ _9\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _9\"></span>van Deel B zijn ui<span class=\"_ _4\"></span>tgegeven en<span class=\"_ _4\"></span> waarop niet is in<span class=\"_ _4\"></span>geschreven).<span class=\"_ _4\"></span> Voor <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Deel <span class=\"_ _4\"></span>B <span class=\"_ _4\"></span>Verbin<span class=\"_ _4\"></span>tenis <span class=\"_ _4\"></span>heeft <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Investeerde<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>recht <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>verd<span class=\"_ _4\"></span>ere <span class=\"_ _4\"></span>waiver <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>commitm<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>fee <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>een bedrag gelijk<span class=\"_ _4\"></span> aan 0,7 miljoen euro, be<span class=\"_ _4\"></span>taalbaar in 280 conver<span class=\"_ _4\"></span>teerbare obliga<span class=\"_ _4\"></span>ties voor de Deel B Verbin<span class=\"_ _4\"></span>tenis samen <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste <span class=\"_ _9\"></span>tr<span class=\"_ _2\"></span>anche <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Deel <span class=\"_ _9\"></span>B <span class=\"_ _3\"></span>Verbintenis. <span class=\"_ _9\"></span>De <span class=\"_ _3\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _9\"></span>obligaties <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>afstands- <span class=\"_ _9\"></span>en bereidstelling<span class=\"_ _4\"></span>sprovisie hebb<span class=\"_ _4\"></span>en een nomin<span class=\"_ _4\"></span>ale waarde <span class=\"_ _4\"></span>van 0,002<span class=\"_ _4\"></span>5 miljoen euro p<span class=\"_ _4\"></span>er stuk. De <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"> </span>convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>Deel <span class=\"_ _a\"></span>B <span class=\"_ _e\"> </span>is <span class=\"_ _a\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _e\"></span>laags<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>slotkoers <span class=\"_ _3\"></span>van <span class=\"_ _e\"> </span>het volumegewo<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>(VWAP) <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>een p<span class=\"_ _4\"></span>eriode <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>15 o<span class=\"_ _4\"></span>peenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>handel<span class=\"_ _4\"></span>sdagen <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>afloopt op<span class=\"_ _4\"></span> de <span class=\"_ _2\"></span>handelsdag<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>onmiddellijk voorafgaat aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum van <span class=\"_ _2\"></span>uitgifte van <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>conversieberich<span class=\"_ _4\"></span>t. <span class=\"_ _2\"></span>Er <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>geen liquidi<span class=\"ls1\">teitsvoorwaard<span class=\"_ _4\"></span>e of af<span class=\"_ _4\"></span>koelingsperiode. </span>Het <span class=\"_ _6\"> </span>aan<span class=\"_ _4\"></span>tal <span class=\"_ _6\"> </span>bij <span class=\"_ _b\"> </span>conversie <span class=\"_ _b\"> </span>uit <span class=\"_ _6\"> </span>te <span class=\"_ _6\"> </span>geven <span class=\"_ _b\"> </span>aandelen <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>geli<span class=\"_ _4\"></span>jk <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>het <span class=\"_ _6\"> </span>conversieb<span class=\"_ _4\"></span>edrag <span class=\"_ _b\"> </span>gedeeld <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>conve<span class=\"_ _4\"></span>rsieprijs. <span class=\"_ _f\"> </span>Het <span class=\"_ _f\"> </span>plafond<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>38.291.950 <span class=\"_ _f\"> </span>aandelen <span class=\"_ _f\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>uit <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>voorwaard<span class=\"_ _4\"></span>en <span class=\"_ _f\"> </span>van <span class=\"_ _f\"> </span>de overeenkoms<span class=\"_ _4\"></span>t geschrapt. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien de conve<span class=\"_ _4\"></span>rsieprijs niet vaststaa<span class=\"_ _4\"></span>t en bij <span class=\"_ _2\"></span>conve<span class=\"_ _4\"></span>rsie zal leiden tot de uitgifte van een variabel aan<span class=\"_ _4\"></span>tal aandelen, te weten het nominal<span class=\"_ _4\"></span>e bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening gedeeld doo<span class=\"_ _4\"></span>r de conversieprijs. De<span class=\"_ _4\"></span> converteerb<span class=\"_ _4\"></span>are  obligatie  is<span class=\"_ _4\"></span>  bovendien  een<span class=\"_ _4\"></span>  afgeleide  fin<span class=\"_ _4\"></span>anci\u00eble  verplich<span class=\"_ _4\"></span>ting,  aang<span class=\"_ _4\"></span>ezien  het  convers<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>element <span class=\"_ _4\"></span>een <span class=\"_ _4\"></span>besloten <span class=\"_ _4\"></span>deriva<span class=\"_ _4\"></span>at is <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de len<span class=\"_ _4\"></span>ing. <span class=\"_ _4\"></span>De lening<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en het <span class=\"_ _4\"></span>deri<span class=\"_ _4\"></span>vaat <span class=\"_ _4\"></span>zullen ni<span class=\"_ _4\"></span>et w<span class=\"_ _4\"></span>orden gescheid<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>en worden gebo<span class=\"_ _4\"></span>ekt als \u00e9\u00e9n <span class=\"_ _4\"></span>enkele, hybrid<span class=\"_ _4\"></span>e financi\u00eble <span class=\"_ _4\"></span>verplichting. De <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>verplichtin<span class=\"_ _4\"></span>g <span class=\"_ _10\"> </span>wordt <span class=\"_ _10\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _24\"> </span>tegen <span class=\"_ _10\"> </span>de <span class=\"_ _24\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>boeking <span class=\"_ _24\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst- <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>verlies<span class=\"_ _4\"></span>rekening. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>lening is <span class=\"_ _2\"></span>gelijk <span class=\"_ _9\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>ontvangen<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>contant<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>ten <span class=\"_ _9\"></span>belope <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span><span class=\"ls6\">11</span>,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>waarvan in <span class=\"_ _9\"></span>totaal<span class=\"_ _4\"></span> 2,5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>werd <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tvangen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>8,5 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(5 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>6 miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>Deel <span class=\"_ _2\"></span>B). <span class=\"_ _9\"></span>In <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>er <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>december <span class=\"_ _2\"></span>2021 <span class=\"_ _9\"></span>reeds <span class=\"_ _2\"></span>1,350 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>omgezet <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> aandelen. <span class=\"_ _5\"></span>In <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>loop <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>2022, <span class=\"_ _5\"></span>werd <span class=\"_ _5\"></span>er <span class=\"_ _4\"></span>nog <span class=\"_ _5\"></span>bijkomend <span class=\"_ _5\"></span>9,025 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>omge<span class=\"_ _4\"></span>zet <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>aandelen, <span class=\"_ _5\"></span>ten <span class=\"_ _4\"></span>gevol<span class=\"_ _4\"></span>ge van een conv<span class=\"_ _4\"></span>ersie van (in <span class=\"_ _4\"></span>totaal) 3,<span class=\"_ _4\"></span>610 convert<span class=\"_ _4\"></span>eerbare obl<span class=\"_ _4\"></span>igaties die we<span class=\"_ _4\"></span>rden uitgeg<span class=\"_ _4\"></span>even. Vervolgens <span class=\"_ _3\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarde <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _3\"></span>A <span class=\"_ _a\"></span>obligaties <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>december <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>bepaald <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zijnde <span class=\"_ _3\"></span>het nominale bedrag van de <span class=\"_ _2\"></span>convert<span class=\"_ _4\"></span>eerbare lening <span class=\"_ _2\"></span>plus 8%. Deze 8% <span class=\"_ _2\"></span>vertegen<span class=\"_ _4\"></span>woordigt het verschil tussen <span class=\"_ _2\"></span>de koers  van  het  aandeel  en  de  92%  van  de  laagste  volum<span class=\"_ _4\"></span>egewogen  gemidd<span class=\"_ _4\"></span>elde  slotkoers.  Gezien  de volatilitei<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aandelenk<span class=\"_ _4\"></span>oersen <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _2\"></span>2022 wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> lening <span class=\"_ _5\"></span>met <span class=\"_ _5\"></span>betrekking <span class=\"_ _5\"></span>tot <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>obliga<span class=\"_ _4\"></span>ties <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>Deel <span class=\"_ _5\"></span>B <span class=\"_ _4\"></span>bepaa<span class=\"_ _4\"></span>ld <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>basis<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>intrinsiek<span class=\"_ _4\"></span>e waarde<span class=\"lsf\">. </span>Aangezien de loopti<span class=\"_ _4\"></span>jd van <span class=\"_ _2\"></span>de converte<span class=\"_ _4\"></span>erbare lening<span class=\"_ _4\"></span> minder <span class=\"_ _2\"></span>dan twaalf maanden bedraagt<span class=\"_ _4\"></span>, wordt geen optiewaard<span class=\"_ _4\"></span>eringsmod<span class=\"_ _4\"></span>el gebruikt. De re\u00eble waarde<span class=\"_ _4\"></span> van de uitstaande lening van 0,5 <span class=\"_ _2\"></span>miljoen euro<span class=\"_ _4\"></span> per 31 december 2022 is bepaald op 1,<span class=\"ls3\">06</span> miljoen euro,<span class=\"_ _4\"></span> waarbij veranderingen<span class=\"_ _4\"></span> in <span class=\"_ _2\"></span>de re\u00eble waarde<span class=\"_ _4\"></span> <span class=\"lsb\">in</span> <span class=\"_ _2\"></span>de winst- en ve<span class=\"_ _4\"></span>rliesrekening <span class=\"_ _5\"></span>zijn opgenom<span class=\"_ _4\"></span>en als <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _4\"></span>waarde<span class=\"_ _4\"></span>winsten en <span class=\"_ _5\"></span>-verliezen op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _4\"></span>lening. <span class=\"_ _4\"></span>Het<span class=\"_ _4\"></span> verlies <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>bedrage <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,426 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2022 <span class=\"_ _2\"></span>is <span class=\"_ _9\"></span>opgenomen <span class=\"_ _2\"></span><span class=\"lsb\">in</span> <span class=\"_ _9\"></span>de post 'Financi<span class=\"_ _4\"></span>\u00eble <span class=\"ff4\">kosten\u2019 </span><span class=\"lsb\">in</span> d<span class=\"_ _4\"></span>e geconsolidee<span class=\"_ _4\"></span>rde winst-<span class=\"lsd\">en</span>-<span class=\"_ _4\"></span>verliesrekening<span class=\"_ _4\"></span>.  De <span class=\"_ _4\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>geconvertee<span class=\"_ _4\"></span>rde <span class=\"_ _4\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>2022 <span class=\"_ _4\"></span>bed<span class=\"_ _4\"></span>roeg <span class=\"_ _4\"></span>16,<span class=\"_ _4\"></span>423 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro. <span class=\"_ _5\"></span>Het <span class=\"_ _4\"></span>verschil<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tussen<span class=\"_ _4\"></span> de  re\u00ebl<span class=\"_ _4\"></span>e  waarde<span class=\"_ _4\"></span>  en  h<span class=\"_ _4\"></span>et  n<span class=\"_ _4\"></span>ominale  bed<span class=\"_ _4\"></span>rag  w<span class=\"_ _4\"></span>erd  in <span class=\"_ _8\"> </span>de  winst-<span class=\"lsd\">en</span>-verliesr<span class=\"_ _4\"></span>ekening <span class=\"_ _8\"> </span>opgenomen  al<span class=\"_ _4\"></span>s  re\u00ebl<span class=\"_ _4\"></span>e-<span class=\"_ _3b\"> </span>waardeverlies i<span class=\"_ _4\"></span>n de lijn financi\u00eble kos<span class=\"_ _4\"></span>ten voor een bedrag<span class=\"_ _4\"></span> van 7,364 miljoen euro <span class=\"_ _4\"></span>en 0,426 miljoen eu<span class=\"_ _4\"></span>ro in de overige <span class=\"_ _4\"></span>reserves bij con<span class=\"_ _4\"></span>versie. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _4\"></span>worden gehe<span class=\"_ _4\"></span>rkwalifice<span class=\"_ _4\"></span>erd tot eig<span class=\"_ _4\"></span>en vermogen.  De <span class=\"_ _3\"></span>verpl<span class=\"_ _4\"></span>ichting <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ee<span class=\"_ _4\"></span>rste <span class=\"_ _3\"></span>termijn<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>De<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>bereids<span class=\"_ _4\"></span>tellingsprovisi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>0,525 <span class=\"_ _3\"></span>miljoen<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> (50% <span class=\"_ _3\"></span>bij <span class=\"_ _a\"></span>ondertekeni<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>overeenkomst) <span class=\"_ _3\"></span>ontstaat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _3\"></span>tranche <span class=\"_ _3\"></span>door <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>vennootschap<span class=\"_ _4\"></span> wordt <span class=\"_ _17\"> </span>opgevraagd.<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _17\"> </span>bereidst<span class=\"_ _4\"></span>ellingsprovisie<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>wo<span class=\"_ _4\"></span>rdt <span class=\"_ _16\"> </span>geboek<span class=\"_ _4\"></span>t <span class=\"_ _17\"> </span>op <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>winst- <span class=\"_ _17\"> </span>en <span class=\"_ _16\"> </span>verlies<span class=\"_ _4\"></span>rekening <span class=\"_ _17\"> </span>als verschuldigde<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>transactiekos<span class=\"_ _4\"></span>ten, <span class=\"_ _8\"> </span>aange<span class=\"_ _4\"></span>zien <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>contante <span class=\"_ _8\"> </span>betalin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>niet <span class=\"_ _8\"> </span>kan <span class=\"_ _e\"> </span>vermijden wanneer <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>belegge<span class=\"_ _4\"></span>r <span class=\"_ _3\"></span>uiteindelijk <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taling <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contanten <span class=\"_ _3\"></span>verlang<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>Deze <span class=\"_ _3\"></span>transactieko<span class=\"_ _4\"></span>sten <span class=\"_ _3\"></span>zijn <span class=\"_ _3\"></span>opgenomen<span class=\"_ _4\"></span> onder de pos<span class=\"_ _4\"></span>t <span class=\"ff4\">\u2018Financi\u00eble <span class=\"_ _4\"></span>kosten\u2019 van de g<span class=\"_ _4\"></span>econsolideerd<span class=\"_ _4\"></span>e winst<span class=\"ff2\">- en verli<span class=\"_ _4\"></span>esrekening<span class=\"_ _4\"></span>. </span></span>De <span class=\"_ _3\"></span>tweed<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>termijn <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>Deel <span class=\"_ _9\"></span>A <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>bereidstellingspr<span class=\"_ _4\"></span>ovisie <span class=\"_ _3\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>0,525 <span class=\"_ _9\"></span>miljoen <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>pas <span class=\"_ _3\"></span>geboekt<span class=\"_ _4\"></span> wanneer <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>emittent <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>tran<span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>opvraagt, <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>welk <span class=\"_ _3\"></span>geval <span class=\"_ _3\"></span>meer <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>helft <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>toege<span class=\"_ _4\"></span>zegde bedrag zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>opgenomen. Deze <span class=\"_ _2\"></span>bereidstelling<span class=\"_ _4\"></span>sprovisie wordt <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>tig <span class=\"_ _2\"></span>IFRS 9<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>beschouwd als <span class=\"_ _2\"></span>een transactiekos<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wordt <span class=\"_ _3\"></span>geboekt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _3\"></span>kost <span class=\"_ _a\"></span>zodra <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>gemaakt, <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>het <span class=\"_ _a\"></span>gaat <span class=\"_ _a\"></span>om incrementele kos<span class=\"_ _4\"></span>ten die de <span class=\"_ _4\"></span>vennootschap ni<span class=\"_ _4\"></span>et zou hebb<span class=\"_ _4\"></span>en gemaakt als de<span class=\"_ _4\"></span> aanleidin<span class=\"_ _4\"></span>ggevende voor<span class=\"_ _4\"></span>waarde niet  was <span class=\"_ _b\"> </span>vervuld.<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Deze<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>tweede<span class=\"_ _4\"></span>  t<span class=\"_ _2\"></span>ermijn  was  op <span class=\"_ _31\"> </span>31 <span class=\"_ _b\"> </span>december  2022 <span class=\"_ _b\"> </span>nog  niet  geboekt,  aangezien  de verplichting no<span class=\"_ _4\"></span>g niet was<span class=\"_ _4\"></span> ontstaan. D<span class=\"_ _4\"></span>e  k<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>s-<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>n  b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ds<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n  0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7  m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>  be<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>lb<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r  i<span class=\"_ _4\"></span>n  2<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>  c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> no<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n 0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>5 mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> eur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, we<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>sc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ig<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>bi<span class=\"_ _5\"></span>j de be<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e ee<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nk<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ad<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>m <span class=\"_ _5\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>als<span class=\"_ _5\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span>  en  ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>,  aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>  tra<span class=\"_ _4\"></span>ns<span class=\"_ _5\"></span>act<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>  bes<span class=\"_ _4\"></span>ch<span class=\"_ _5\"></span>ou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span>.  De<span class=\"_ _4\"></span>  ov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>pl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>Bi<span class=\"_ _4\"></span>j <span class=\"_ _5\"></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rp<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rs<span class=\"_ _5\"></span>ie<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>te<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wo<span class=\"_ _5\"></span>rdt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ew<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d,<span class=\"_ _4\"></span> o<span class=\"_ _5\"></span>ver<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>. Op <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2023 <span class=\"_ _a\"></span>heeft <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _a\"></span>haar <span class=\"_ _a\"></span>verplichte <span class=\"_ _3\"></span>uitgifte<span class=\"_ _2\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>inschrijving<span class=\"_ _4\"></span>sovereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>voor converteerb<span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>oblig<span class=\"_ _4\"></span>aties <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>Negma <span class=\"_ _3\"></span>Group<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>verder<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gewijzigd. <span class=\"_ _9\"></span>Voor <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _9\"></span>had <span class=\"_ _3\"></span>Negma<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>1<span class=\"_ _4\"></span>1 miljoen euro ingeschreven op converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>obligaties.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Op <span class=\"_ _2\"></span>grond van de <span class=\"_ _2\"></span>wijziging stemde Negma<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ermee<span class=\"_ _4\"></span> in <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>in  te <span class=\"_ _8\"> </span>schrijven <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>maximaal <span class=\"_ _8\"> </span>4 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>(1.600 <span class=\"_ _8\"> </span>obligaties) <span class=\"_ _8\"> </span>in  dri<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>tranches, <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>naar  eig<span class=\"_ _4\"></span>en goeddunken <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>opgevraag<span class=\"_ _4\"></span>d. <span class=\"_ _2\"></span>Net <span class=\"_ _9\"></span>als <span class=\"_ _2\"></span>bij <span class=\"_ _9\"></span>deel <span class=\"_ _2\"></span>B <span class=\"_ _9\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>financieringsprogram<span class=\"_ _4\"></span>ma met <span class=\"_ _3\"></span>Ne<span class=\"_ _2\"></span>gma <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>liquiditeitsve<span class=\"_ _4\"></span>reiste <span class=\"_ _3\"></span>geschrapt <span class=\"_ _3\"></span>en <span class=\"_ _e\"> </span>is <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>conversieprijs <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _3\"></span>80% <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de laagste <span class=\"_ _1c\"> </span>af <span class=\"_ _1c\"> </span>sluitende <span class=\"_ _14\"> </span>VWAP <span class=\"_ _1c\"> </span>over <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>15 <span class=\"_ _1c\"> </span>opeenvolg<span class=\"_ _4\"></span>ende <span class=\"_ _1c\"> </span>handelsdagen <span class=\"_ _14\"> </span>voorafgaand <span class=\"_ _1c\"> </span>aan <span class=\"_ _1c\"> </span>de conversiekenni<span class=\"_ _4\"></span>sgeving. <span class=\"_ _4\"></span> I<span class=\"_ _3b\"> </span>n <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>loop <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>1,850 <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>omgezet <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>aandelen <span class=\"_ _9\"></span>v\u00f3\u00f3r <span class=\"_ _9\"></span>30 <span class=\"_ _3\"></span>juni <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>als <span class=\"_ _3\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> conversie  van  (in  to<span class=\"_ _4\"></span>taal)  740  uitgegeven<span class=\"_ _4\"></span>  converteerbare<span class=\"_ _4\"></span>  obligaties.  De  re\u00eble  w<span class=\"_ _4\"></span>aarde  aanpassing  te<span class=\"_ _4\"></span>n bedrage van <span class=\"_ _2\"></span>0,588 miljoen euro <span class=\"_ _2\"></span>is opgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>post <span class=\"_ _2\"></span><span class=\"ff4\">\u2018Financi\u00eble kosten\u2019</span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de geconsolideerde winst-<span class=\"_ _3b\"> </span>en<span class=\"ls1\">-verlies<span class=\"_ _4\"></span>rekening.<span class=\"_ _4\"></span> </span>Op 1 maar<span class=\"_ _4\"></span>t 2023 eindigde <span class=\"_ _4\"></span>het financi<span class=\"_ _4\"></span>eringsprogram<span class=\"_ _4\"></span>ma met Negma<span class=\"_ _4\"></span> . Kreos Capital / <span class=\"_ _4\"></span>Pontifax Ventures Op <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>no<span class=\"_ _4\"></span>vember <span class=\"_ _9\"></span>2021 <span class=\"_ _3\"></span>sloot <span class=\"_ _9\"></span>Oxurion <span class=\"_ _3\"></span>(de <span class=\"_ _3\"></span>vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _9\"></span>of <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emittent) <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Leningfa<span class=\"_ _4\"></span>ciliteit <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Kreos Capital <span class=\"_ _4\"></span>VI Limi<span class=\"_ _4\"></span>ted s<span class=\"_ _4\"></span>amen <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>Pontifax <span class=\"_ _4\"></span>Mediso<span class=\"_ _4\"></span>n Fin<span class=\"_ _4\"></span>ance L.P. <span class=\"_ _4\"></span>(de <span class=\"_ _4\"></span>investee<span class=\"_ _4\"></span>rders) al<span class=\"_ _4\"></span>s in<span class=\"_ _4\"></span>vesteerders <span class=\"_ _4\"></span>bereid <span class=\"_ _5\"></span>zijn in <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>schrijven <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>convertee<span class=\"_ _4\"></span>rbare <span class=\"_ _2\"></span>obligaties met <span class=\"_ _9\"></span>elk een <span class=\"_ _2\"></span>nominale <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _9\"></span>voor <span class=\"_ _2\"></span>een bedrag van <span class=\"_ _4\"></span>10,0 miljoen eu<span class=\"_ _4\"></span>ro en een nie<span class=\"_ _4\"></span>t toegezegd b<span class=\"_ _4\"></span>edrag van 10 mi<span class=\"_ _4\"></span>ljoen euro.<span class=\"_ _4\"></span> De <span class=\"_ _9\"></span>investeerders <span class=\"_ _9\"></span>hebben <span class=\"_ _2\"></span>recht <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>transactievergoe<span class=\"_ _4\"></span>ding <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,125 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>een <span class=\"_ _2\"></span>eindbetaling gelijk <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>3,5% <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>kader <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>elke <span class=\"_ _5\"></span>tranche <span class=\"_ _5\"></span>wordt <span class=\"_ _4\"></span>opgeno<span class=\"_ _4\"></span>men. <span class=\"_ _5\"></span>Aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>converteerba<span class=\"_ _4\"></span>re obligaties is<span class=\"_ _4\"></span> een intres<span class=\"_ _4\"></span>tpercentage van <span class=\"_ _4\"></span>7,95% per jaar v<span class=\"_ _4\"></span>erbonden.  De converte<span class=\"_ _4\"></span>erbare oblig<span class=\"_ _4\"></span>aties kunnen: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Te allen<span class=\"_ _4\"></span> tijde op ve<span class=\"_ _4\"></span>rzoek van de inv<span class=\"_ _4\"></span>esteerders<span class=\"_ _4\"></span> worden geco<span class=\"_ _4\"></span>nverteerd in aandel<span class=\"_ _4\"></span>en; of </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Gecon<span class=\"_ _4\"></span>verteerd <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>verzoek <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>emittent <span class=\"_ _2\"></span>wanneer <span class=\"_ _2\"></span>bepaalde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>voorwaarden </span></span>zijn vervuld; of<span class=\"_ _4\"></span> 3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema zonder<span class=\"_ _4\"></span> verlenging;<span class=\"_ _4\"></span> of </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Terugb<span class=\"_ _4\"></span>etaald worden op b<span class=\"_ _4\"></span>asis van he<span class=\"_ _4\"></span>t aflossings<span class=\"_ _4\"></span>schema met ve<span class=\"_ _4\"></span>rlenging; of </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Vooruitb<span class=\"_ _4\"></span>etaald word<span class=\"_ _4\"></span>en wanneer bepa<span class=\"_ _4\"></span>alde voo<span class=\"_ _4\"></span>rwaarden zijn v<span class=\"_ _4\"></span>ervuld; of  </span></span>6.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">Volledig<span class=\"_ _4\"></span> worden betaald in<span class=\"_ _4\"></span> geval van wa<span class=\"_ _4\"></span>nbetaling of wij<span class=\"_ _4\"></span>zigin<span class=\"_ _4\"></span>g van de zeggenschap<span class=\"_ _4\"></span>. </span></span>Het <span class=\"_ _5\"></span>aantal <span class=\"_ _4\"></span>aand<span class=\"_ _4\"></span>elen <span class=\"_ _5\"></span>dat <span class=\"_ _5\"></span>bij <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>conversie <span class=\"_ _5\"></span>moet <span class=\"_ _5\"></span>worden <span class=\"_ _5\"></span>uitgegeven, <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>gelijk <span class=\"_ _4\"></span>aan <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>conversiebed<span class=\"_ _4\"></span>rag <span class=\"_ _5\"></span>gedeeld door de toegep<span class=\"_ _4\"></span>aste conve<span class=\"_ _4\"></span>rsieprijs: 1.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">De initi<span class=\"_ _4\"></span>\u00eble conversiep<span class=\"_ _4\"></span>rijs van de ob<span class=\"_ _4\"></span>ligaties bed<span class=\"_ _4\"></span>roeg 2,90 euro. <span class=\"_ _4\"></span> </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">De co<span class=\"_ _4\"></span>nversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>kan <span class=\"_ _5\"></span>periodiek <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>aangepast<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bij <span class=\"_ _4\"></span>bep<span class=\"_ _4\"></span>aalde <span class=\"_ _4\"></span>handeli<span class=\"_ _4\"></span>ngen <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Ve<span class=\"_ _4\"></span>nnootschap,<span class=\"_ _4\"></span> </span></span>zoals een fusie, splitsing, aandelensplitsin<span class=\"_ _4\"></span>g of omgekeerde aandelenspli<span class=\"_ _4\"></span>tsing, overeenko<span class=\"_ _4\"></span>mstig het aanpassin<span class=\"_ _4\"></span>gsbeleid zoals uite<span class=\"_ _4\"></span>engezet in de <span class=\"_ _4\"></span>Corporate Ac<span class=\"_ _4\"></span>tion Policy van Eu<span class=\"_ _4\"></span>ronext.  3.<span class=\"ff9 ls1\"> <span class=\"_ _24\"> </span><span class=\"ff2\">In <span class=\"_ _4\"></span>het geval <span class=\"_ _4\"></span>dat, tussen <span class=\"_ _4\"></span>de ui<span class=\"_ _4\"></span>tgiftedatum van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Kreos Ob<span class=\"_ _4\"></span>ligaties en <span class=\"_ _4\"></span>de da<span class=\"_ _4\"></span>tum die <span class=\"_ _4\"></span>twaalf <span class=\"_ _4\"></span>maanden </span></span>na de Leningfacilitei<span class=\"_ _4\"></span>t valt (d.w.z. 22 november 2022<span class=\"_ _4\"></span>, de Vennootschap aandel<span class=\"_ _4\"></span>en heeft uitgegeven<span class=\"_ _4\"></span> in <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>kader <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een <span class=\"_ _a\"></span>aandelenfinanciering<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>tegen <span class=\"_ _e\"> </span>een <span class=\"_ _e\"> </span>uitgiftepri<span class=\"_ _2\"></span>js <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>aandeel <span class=\"_ _e\"> </span>die <span class=\"_ _e\"> </span>een <span class=\"_ _8\"> </span>kortin<span class=\"_ _4\"></span>g inhoudt van <span class=\"_ _9\"></span>meer <span class=\"_ _2\"></span>dan <span class=\"_ _2\"></span>20% <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP <span class=\"_ _2\"></span>(volumegewog<span class=\"_ _4\"></span>en <span class=\"_ _2\"></span>gemiddelde <span class=\"_ _2\"></span>prijs) <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>periode <span class=\"_ _2\"></span>van dertig handelsdagen voora<span class=\"_ _4\"></span>fgaand aan de datum <span class=\"_ _2\"></span>van dergelijke uitgift<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>aandelen, zal de Kreos Conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>worden<span class=\"_ _4\"></span>  aang<span class=\"_ _4\"></span>epast <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>140%  van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemiddelde <span class=\"_ _8\"> </span>uitgifteprijs <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>alle <span class=\"_ _8\"> </span>aandelen uitgegeven <span class=\"_ _16\"> </span>door <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>Vennootschap <span class=\"_ _16\"> </span>in <span class=\"_ _19\"> </span>het <span class=\"_ _19\"> </span>kader <span class=\"_ _19\"> </span>van <span class=\"_ _19\"> </span>een <span class=\"_ _19\"> </span>aandelenfinancie<span class=\"_ _4\"></span>ring <span class=\"_ _16\"> </span>sinds <span class=\"_ _19\"> </span>de uitgifteda<span class=\"_ _4\"></span>tum <span class=\"_ _4\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Kreos <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _4\"></span>(indien <span class=\"_ _4\"></span>lager <span class=\"_ _4\"></span>dan <span class=\"_ _5\"></span>de Kreos <span class=\"_ _4\"></span>Conv<span class=\"_ _4\"></span>ersieprijs). <span class=\"_ _5\"></span>Bijgevolg <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>de uitoefenprijs op<span class=\"_ _4\"></span>nieuw vastg<span class=\"_ _4\"></span>esteld op 0,2<span class=\"_ _4\"></span>8 euro per aan<span class=\"_ _4\"></span>deel. Op <span class=\"_ _2\"></span>21 <span class=\"_ _2\"></span>juni <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Vennootschap, Kreos <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>VI <span class=\"_ _2\"></span>Limited <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>ontifax Medison <span class=\"_ _2\"></span>Finance L.P. <span class=\"_ _9\"></span>een wijziging <span class=\"_ _5\"></span>van d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Leningfacili<span class=\"_ _4\"></span>teit <span class=\"_ _4\"></span>uitgevoe<span class=\"_ _4\"></span>rd, <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>grond<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>waarvan <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>terugbetaling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>van <span class=\"_ _5\"></span>3,0 mil<span class=\"_ _4\"></span>joen <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>(30%)<span class=\"_ _4\"></span> van <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>hoofdsom <span class=\"_ _a\"></span>(exclusief<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>gekapitaliseerde <span class=\"_ _a\"></span>rente) <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>eerste <span class=\"_ _e\"></span>tranche <span class=\"_ _3\"></span>van <span class=\"_ _e\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>werd verricht. <span class=\"_ _2\"></span>Als <span class=\"_ _9\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>wijziging <span class=\"_ _2\"></span>werd <span class=\"_ _9\"></span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>financi\u00eble <span class=\"_ _9\"></span>convenan<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>zou <span class=\"_ _9\"></span>worden<span class=\"_ _4\"></span> verlaagd <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>4,0 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>naar <span class=\"_ _5\"></span>3,0 <span class=\"_ _4\"></span>miljoen <span class=\"_ _5\"></span>euro, <span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>aflossingsschema<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>herzien <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>interest<span class=\"_ _4\"></span> only-period<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>verlengd <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>30 <span class=\"_ _4\"></span>septembe<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>2022. <span class=\"_ _4\"></span>Tezelfd<span class=\"_ _4\"></span>ertijd <span class=\"_ _4\"></span>stemden <span class=\"_ _5\"></span>Kreos/Pontifax <span class=\"_ _4\"></span>ermee <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ebruik te <span class=\"_ _17\"> </span>maken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>eventuele <span class=\"_ _f\"> </span>rechten <span class=\"_ _16\"> </span>di<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>zij <span class=\"_ _17\"> </span>zouden <span class=\"_ _17\"> </span>hebben <span class=\"_ _17\"> </span>gehad <span class=\"_ _17\"> </span>om <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>uit <span class=\"_ _16\"> </span><span class=\"ls12\">hun <span class=\"_ _17\"> </span></span>hoofde <span class=\"_ _16\"> </span>van <span class=\"_ _f\"> </span>de leningsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _9\"></span>verschuldig<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>bedragen <span class=\"_ _9\"></span>terug <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>vorder<span class=\"_ _4\"></span>en, <span class=\"_ _3\"></span>mits <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>bepa<span class=\"_ _4\"></span>alde <span class=\"_ _9\"></span>voorwaarden <span class=\"_ _9\"></span>wordt voldaan, waa<span class=\"_ _4\"></span>rvan de vervulli<span class=\"_ _4\"></span>ng onzek<span class=\"_ _4\"></span>er is. Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maa<span class=\"_ _4\"></span>rt <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>werden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>le<span class=\"_ _4\"></span>ningsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>verstrekking <span class=\"_ _a\"></span>van <span class=\"_ _8\"> </span>een<span class=\"_ _4\"></span> Leningsfacili<span class=\"_ _4\"></span>teit verder gewijzigd in die zin dat <span class=\"_ _2\"></span>de Vennootschap 1 miljoen euro terugbetaald<span class=\"_ _4\"></span>e, in r<span class=\"_ _2\"></span>uil voor een perman<span class=\"_ _4\"></span>ente verlag<span class=\"_ _4\"></span>ing van het financi\u00ebl<span class=\"_ _4\"></span>e convenan<span class=\"_ _4\"></span>t met he<span class=\"_ _4\"></span>tzelfde bedrag. Daarnaast  zijn  op <span class=\"_ _31\"> </span>1<span class=\"_ _2\"></span> <span class=\"_ _b\"> </span>sep<span class=\"_ _4\"></span>tember  2023 <span class=\"_ _b\"> </span>de  voorwaard<span class=\"_ _4\"></span>en  van <span class=\"_ _b\"> </span>de  Kreos/Pontifax<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>Leningsfaciliteit  verder<span class=\"_ _4\"></span> gewijzigd,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>zodat  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>0,75 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>terugbe<span class=\"_ _4\"></span>taald <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>ruil <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>permanente verlaging van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>convenant <span class=\"_ _2\"></span>met <span class=\"_ _9\"></span>he<span class=\"_ _4\"></span>tzelfde <span class=\"_ _2\"></span>bedrag, <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>verdere tijdelijke <span class=\"_ _2\"></span>verlaging <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>0,75 miljoen eu<span class=\"_ _4\"></span>ro tot het einde<span class=\"_ _4\"></span> van het jaar. Op <span class=\"_ _8\"> </span>22  decemb<span class=\"_ _4\"></span>er <span class=\"_ _8\"> </span>2023  is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>Oxurion  een <span class=\"_ _8\"> </span>bindende<span class=\"_ _4\"></span>  in<span class=\"_ _4\"></span>tentieverklarin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>(LOI)  aang<span class=\"_ _4\"></span>egaan <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>Atlas  Speci<span class=\"_ _4\"></span>al Opportuni<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>LLC <span class=\"_ _9\"></span>(Atlas). <span class=\"_ _9\"></span>Volgens <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>LOI <span class=\"_ _9\"></span>verbindt <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>zich <span class=\"_ _9\"></span>ertoe <span class=\"_ _9\"></span>0,5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro aan <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>te <span class=\"_ _e\"> </span>betalen. <span class=\"_ _a\"></span>Atlas <span class=\"_ _e\"> </span>kwam <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>Kreos/Pontifax <span class=\"_ _3\"></span>overeen <span class=\"_ _a\"></span>om <span class=\"_ _e\"> </span>hun <span class=\"_ _a\"></span>uitstaande <span class=\"_ _a\"></span>schuld <span class=\"_ _a\"></span>van ongeveer <span class=\"_ _8\"> </span>2,1 <span class=\"_ _8\"> </span>miljoen <span class=\"_ _8\"> </span>euro  te <span class=\"_ _8\"> </span>verwerv<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>voor  ong<span class=\"_ _4\"></span>eveer <span class=\"_ _8\"> </span>1,6  miljo<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>euro  doo<span class=\"_ _4\"></span>r <span class=\"_ _8\"> </span>het  aang<span class=\"_ _4\"></span>aan <span class=\"_ _8\"> </span>van  een<span class=\"_ _4\"></span> bindende  o<span class=\"_ _4\"></span>vereenkom<span class=\"_ _4\"></span>st  om<span class=\"_ _4\"></span>  de  schul<span class=\"_ _4\"></span>d  te  ko<span class=\"_ _4\"></span>pen,  s<span class=\"_ _4\"></span>amen  me<span class=\"_ _4\"></span>t  de <span class=\"_ _8\"> </span>overdracht  va<span class=\"_ _4\"></span>n  de  vo<span class=\"_ _4\"></span>rdering <span class=\"_ _8\"> </span>en  de ge<span class=\"ls1\">relateerde <span class=\"_ _b\"> </span>pandrecht<span class=\"_ _4\"></span>en, <span class=\"_ _b\"> </span>rechten, <span class=\"_ _6\"> </span>belan<span class=\"_ _4\"></span>gen <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>zekerheden  van <span class=\"_ _6\"> </span>Kreos/<span class=\"_ _4\"></span>Pontifax, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>zullen <span class=\"_ _b\"> </span>worden </span>overgedragen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Atlas <span class=\"_ _2\"></span>wanneer <span class=\"_ _9\"></span>Kreos/<span class=\"_ _4\"></span>Pontifax <span class=\"_ _9\"></span>wordt<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>terugbetaald, <span class=\"_ _2\"></span>wat <span class=\"_ _9\"></span>naar <span class=\"_ _9\"></span>verwachting <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>gebeuren<span class=\"_ _4\"></span> op 1 januari <span class=\"_ _4\"></span>2024. De hi<span class=\"_ _4\"></span>erboven <span class=\"_ _4\"></span>beschreven<span class=\"_ _4\"></span> convert<span class=\"_ _4\"></span>eerbare o<span class=\"_ _4\"></span>bligatie<span class=\"_ _4\"></span> voldo<span class=\"_ _4\"></span>et aan<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>definitie <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>een fi<span class=\"_ _4\"></span>nanci\u00eble <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>ting, aangezien  d<span class=\"_ _4\"></span>e  venno<span class=\"_ _4\"></span>otschap <span class=\"_ _8\"> </span>niet  kan  vermij<span class=\"_ _4\"></span>den  con<span class=\"_ _4\"></span>tanten  af <span class=\"_ _8\"> </span>te  leveren  aan <span class=\"_ _8\"> </span>de  inves<span class=\"_ _4\"></span>teerders  en <span class=\"_ _8\"> </span>de conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vaststaa<span class=\"_ _4\"></span>t. <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>vennootschap<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kan <span class=\"_ _3\"></span>niet <span class=\"_ _3\"></span>vermijden <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>af <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>leveren<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>zij<span class=\"_ _4\"></span> geen cont<span class=\"_ _4\"></span>role heef<span class=\"_ _4\"></span>t over de <span class=\"_ _4\"></span>verschillen<span class=\"_ _4\"></span>de scena<span class=\"_ _4\"></span>rio\u2019s. <span class=\"_ _4\"></span>De conversieprij<span class=\"_ _4\"></span>s kan \u2013<span class=\"ff2\"> zoals<span class=\"_ _4\"></span> hierbov<span class=\"_ _4\"></span>en beschr<span class=\"_ _4\"></span>even <span class=\"ff4\">\u2013</span> </span>ook <span class=\"_ _e\"> </span>veranderen <span class=\"_ _8\"> </span>bij <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _e\"> </span>scenario\u2019s <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>aantal <span class=\"_ _e\"></span>aandelen <span class=\"_ _e\"> </span>dat <span class=\"_ _8\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven, <span class=\"_ _e\"> </span>zal <span class=\"_ _8\"> </span>als <span class=\"_ _e\"> </span>zodani<span class=\"_ _2\"></span><span class=\"ff2 ls4f\">g </span>vari\u00ebren op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>conversieprijs. De <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _2\"></span>obligatie is <span class=\"_ _2\"></span>bovendien een <span class=\"_ _2\"></span>afgeleide<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>financi\u00eble verplichting, <span class=\"_ _3\"></span>aangezien<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>het <span class=\"_ _3\"></span>conversie-element <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>besloten <span class=\"_ _a\"></span>derivaat <span class=\"_ _3\"></span>is <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>lening. <span class=\"_ _3\"></span>De <span class=\"_ _a\"></span>lening <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>het derivaat zullen ni<span class=\"_ _4\"></span>et worden <span class=\"_ _4\"></span>gescheiden.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ht<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> g<span class=\"_ _5\"></span>ewa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _5\"></span>eer<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rk<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g.<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Bi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ep<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>oo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>en<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>io'<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>zi<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> <span class=\"_ _e\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>to<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>da<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>zu<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _5\"></span>en.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ob<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ig<span class=\"_ _5\"></span>ati<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _3\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>bep<span class=\"_ _5\"></span>aal<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g <span class=\"_ _9\"></span>ho<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d <span class=\"_ _9\"></span>me<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o'<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> di<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> lo<span class=\"_ _5\"></span>op<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>jd<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ati<span class=\"_ _5\"></span>e ku<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e\u00ef<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>vl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> wa<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span> ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 5<span class=\"ls50\">de</span> s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> is<span class=\"_ _4\"></span> to<span class=\"_ _5\"></span>eg<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>eg<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> na<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> LO<span class=\"_ _4\"></span>I m<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>et<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> A<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> u<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ts<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>hu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> za<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span> 1.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Geen verlenging </span></span>2.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Met verlenging<span class=\"_ _4\"></span> </span></span>3.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Vooruitbetaald word<span class=\"_ _4\"></span>en wan<span class=\"_ _4\"></span>neer bepaalde voo<span class=\"_ _4\"></span>rwaarden<span class=\"_ _4\"></span> zijn vervuld </span></span>4.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Volledig worden be<span class=\"_ _4\"></span>taald in geval <span class=\"_ _4\"></span>van wanbetalin<span class=\"_ _4\"></span>g of wijzig<span class=\"_ _4\"></span>ing van de zeggens<span class=\"_ _4\"></span>chap </span></span>5.<span class=\"ff9 ls1\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">Atlas<span class=\"ff4\">\u2019</span> voorwaarde<span class=\"_ _4\"></span>n </span></span>De <span class=\"_ _3\"></span>initi\u00eble <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waard<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>converteerbare <span class=\"_ _3\"></span>lening<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>gelijk <span class=\"_ _3\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>ontvangen <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>contan<span class=\"_ _4\"></span>ten, namelijk <span class=\"_ _3\"></span>10,0 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>31 <span class=\"_ _e\"> </span>december <span class=\"_ _3\"></span>2021. <span class=\"_ _a\"></span>Vervolgens <span class=\"_ _a\"></span>wordt <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>re\u00eble <span class=\"_ _a\"></span>waarde <span class=\"_ _a\"></span>bepaald <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>het kansgewogen <span class=\"_ _3\"></span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>re\u00eble <span class=\"_ _3\"></span>waarden <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>verschillende <span class=\"_ _3\"></span>hierboven <span class=\"_ _3\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _a\"></span>scenario<span class=\"_ _4\"></span>'s, rekening <span class=\"_ _a\"></span>houdend <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>21 <span class=\"_ _e\"> </span>juni <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>overeenge<span class=\"_ _4\"></span>komen <span class=\"_ _e\"> </span>vooruitbetaling. <span class=\"_ _a\"></span>De <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>de scenario's<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>bepaald <span class=\"_ _e\"></span>door <span class=\"_ _a\"></span>toepassing <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _e\"></span>effectiev<span class=\"_ _4\"></span>e-rentemethode <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Black-Scholes-m<span class=\"_ _4\"></span>odel. <span class=\"_ _e\"></span>De betaling <span class=\"_ _b\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Vennoo<span class=\"_ _4\"></span>tschap <span class=\"_ _6\"> </span>aan <span class=\"_ _b\"> </span>Pontifax <span class=\"_ _b\"> </span>Medison <span class=\"_ _b\"> </span>Finance <span class=\"_ _b\"> </span>L.P <span class=\"_ _b\"> </span>wordt <span class=\"_ _6\"> </span>betaa<span class=\"_ _4\"></span>ld <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>USD <span class=\"_ _6\"> </span>doo<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het<span class=\"_ _4\"></span> desbetreffend<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>verschuldi<span class=\"_ _4\"></span>gde <span class=\"_ _8\"> </span>bedrag <span class=\"_ _e\"> </span>in <span class=\"_ _8\"> </span>euro <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>zetten <span class=\"_ _8\"> </span>in <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>tegen <span class=\"_ _8\"> </span>een <span class=\"_ _e\"> </span>vaste <span class=\"_ _8\"> </span>wisselko<span class=\"_ _4\"></span>ers. <span class=\"_ _8\"> </span>Voor<span class=\"_ _4\"></span> Pontifax <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>lening <span class=\"_ _2\"></span>bepaald <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>toepass<span class=\"_ _4\"></span>ing <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span> effectiev<span class=\"_ _4\"></span>e-rentemethode<span class=\"_ _4\"></span>, <span class=\"_ _f\"> </span>waarbij <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>betaling <span class=\"_ _7\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>USD-lening <span class=\"_ _f\"> </span>tegen <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>contante <span class=\"_ _f\"> </span>koers <span class=\"_ _f\"> </span>op <span class=\"_ _f\"> </span>de waarderings<span class=\"_ _4\"></span>datum in aanm<span class=\"_ _4\"></span>erking word<span class=\"_ _4\"></span>t genomen. De bovenstaande waarde<span class=\"_ _4\"></span>ring tegen de re\u00eble waard<span class=\"_ _4\"></span>e is <span class=\"_ _2\"></span>een niveau 3 als gevolg van de niet-waarneembare input <span class=\"_ _e\"> </span>voor <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>uitkomstmogeli<span class=\"_ _4\"></span>jkheden. <span class=\"_ _e\"> </span>Een <span class=\"_ _e\"> </span>redelijke <span class=\"_ _e\"></span>veranderin<span class=\"_ _4\"></span>g <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>uitkoms<span class=\"_ _4\"></span>tmogelijkheden <span class=\"_ _a\"></span>bij <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> verschillend<span class=\"_ _4\"></span>e scenario\u2019s zou <span class=\"_ _4\"></span>niet leiden <span class=\"_ _4\"></span>tot een belang<span class=\"_ _4\"></span>r<span class=\"ff2\">ijke wijziging<span class=\"_ _4\"></span> van de re\u00ebl<span class=\"_ _4\"></span>e waarde. </span>D<span class=\"_ _4\"></span>e  re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>waa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e  pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>31<span class=\"_ _4\"></span>  de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>2  is<span class=\"_ _5\"></span> <span class=\"_ _b\"> </span>be<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>  op<span class=\"_ _4\"></span> <span class=\"_ _31\"> </span>5,9<span class=\"_ _4\"></span>84<span class=\"_ _4\"></span>  mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>jo<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _4\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,  re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>  hou<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>  me<span class=\"_ _4\"></span>t  de<span class=\"_ _4\"></span> te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ug<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> 3 m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lj<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> eu<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>, w<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>bi<span class=\"_ _5\"></span>j ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>en i<span class=\"_ _4\"></span>n d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span> en<span class=\"_ _4\"></span> ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n o<span class=\"_ _4\"></span>pg<span class=\"_ _5\"></span>eno<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r-<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _5\"></span>re <span class=\"_ _2\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _5\"></span>. <span class=\"_ _2\"></span>De<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>aa<span class=\"_ _5\"></span>rde<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>va<span class=\"_ _4\"></span>n 0,4<span class=\"_ _4\"></span>36<span class=\"_ _5\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>2 <span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>om<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'Fi<span class=\"_ _5\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>op<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>gs<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>'<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>li<span class=\"_ _5\"></span>dee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n.<span class=\"_ _4\"></span> </span></span>O<span class=\"_ _4\"></span>p <span class=\"_ _5\"></span>ba<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _4\"></span>I <span class=\"_ _5\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>Atl<span class=\"_ _5\"></span>as <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>vr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>jw<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>zek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>At<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>le<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>1 <span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4 <span class=\"_ _5\"></span>za<span class=\"_ _4\"></span>l <span class=\"_ _5\"></span>ko<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>, te<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _4\"></span>oo<span class=\"_ _5\"></span>rwa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>Bi<span class=\"_ _5\"></span>j <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>be<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>va<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>re\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>rek<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span> g<span class=\"_ _4\"></span>eh<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>voo<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _5\"></span>ard<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>  v<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>Atl<span class=\"_ _4\"></span>as<span class=\"_ _5\"></span>  e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>is<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>10<span class=\"_ _4\"></span>0%<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>ge<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aa<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>he<span class=\"_ _4\"></span>t <span class=\"_ _e\"> </span>ni<span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>sc<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>me<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>d<span class=\"_ _4\"></span>e vo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> D<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>re\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>de<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _2\"></span>is<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>1,<span class=\"_ _4\"></span>99<span class=\"_ _4\"></span>5 <span class=\"_ _2\"></span>mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>j <span class=\"_ _2\"></span>ve<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>zi<span class=\"_ _4\"></span>jn<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>opg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>in<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>wi<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>t-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>als<span class=\"_ _5\"></span> <span class=\"_ _f\"> </span>re<span class=\"_ _4\"></span>\u00ebl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>win<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _7\"> </span>ve<span class=\"_ _4\"></span>rl<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ze<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>op<span class=\"_ _4\"></span> <span class=\"_ _7\"> </span>de<span class=\"_ _4\"></span> </span></span>c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>rb<span class=\"_ _5\"></span>are<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>. <span class=\"_ _4\"></span>He<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e\u00eb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>wa<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>oe<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>31<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ce<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>pg<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>in<span class=\"_ _5\"></span> d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>'F<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00eb<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ko<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n'<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span><span class=\"ls5\">en<span class=\"ls1\">-v<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>en<span class=\"_ _5\"></span>ing<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Pe<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>202<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>z<span class=\"_ _4\"></span>ij<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span> </span></span>g<span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>ez<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n. Bij <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>conversie zal <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _2\"></span>verplichting <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>conversie tegen <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>staat gewaardeerd, <span class=\"_ _a\"></span>worden <span class=\"_ _e\"> </span>geherkwalifi<span class=\"_ _4\"></span>ceerd <span class=\"_ _a\"></span>tot <span class=\"_ _e\"> </span>eigen <span class=\"_ _e\"> </span>vermogen, <span class=\"_ _e\"> </span>te <span class=\"_ _e\"> </span>weten <span class=\"_ _e\"> </span>kapitaal <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>uitgift<span class=\"_ _4\"></span>epremies, <span class=\"_ _a\"></span>en overige reser<span class=\"_ _4\"></span>ves voor h<span class=\"_ _4\"></span>et gedeelte da<span class=\"_ _4\"></span>t betrekking<span class=\"_ _4\"></span> heeft op de aanpas<span class=\"_ _4\"></span>sing van d<span class=\"_ _4\"></span>e re\u00eble waa<span class=\"_ _4\"></span>rde.  De lening is onderwo<span class=\"_ _4\"></span>rpen aan een financi\u00eble<span class=\"_ _4\"></span> convenant waarbij<span class=\"_ _4\"></span> de Groep verplicht<span class=\"_ _4\"></span> is om te allen tijde een minimum <span class=\"_ _3\"></span>totaalbedrag <span class=\"_ _3\"></span>aan <span class=\"_ _a\"></span>liquide <span class=\"_ _a\"></span>middelen <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bank <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>houden <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>bedrag <span class=\"_ _a\"></span>gelijk <span class=\"_ _a\"></span>aan <span class=\"_ _a\"></span>het<span class=\"_ _4\"></span> laagste <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span><span class=\"ls3\">1,</span>25 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>uits<span class=\"_ _4\"></span>taande <span class=\"_ _9\"></span>hoofdbedrag<span class=\"_ _4\"></span>. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>Groep <span class=\"_ _3\"></span>he<span class=\"_ _4\"></span>eft <span class=\"_ _9\"></span>voldaan <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>financi<span class=\"_ _4\"></span>\u00eble convenant pe<span class=\"_ _4\"></span>r 31 decemb<span class=\"_ _4\"></span>er 2023. Atlas Special<span class=\"_ _4\"></span> Opportunities<span class=\"_ _4\"></span>, LLC Op <span class=\"_ _e\"> </span>1 <span class=\"_ _8\"> </span>maart <span class=\"_ _a\"></span>2023 <span class=\"_ _8\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Atlas <span class=\"_ _8\"> </span>Insc<span class=\"_ _4\"></span>hrijvingsovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _e\"> </span>gesloten, <span class=\"_ _e\"></span>die <span class=\"_ _e\"> </span>voorziet <span class=\"_ _a\"></span>in maximaal <span class=\"_ _4\"></span>20 <span class=\"_ _4\"></span>miljoe<span class=\"_ _4\"></span>n eu<span class=\"_ _4\"></span>ro aa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>financiering. <span class=\"_ _4\"></span>Onder<span class=\"_ _4\"></span> de <span class=\"_ _5\"></span>voorwaarden <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Atlas <span class=\"_ _4\"></span>Inschr<span class=\"_ _4\"></span>ijvingsovereenko<span class=\"_ _4\"></span>mst heeft  Atlas<span class=\"_ _4\"></span>  zich  ertoe  v<span class=\"_ _4\"></span>erbonden  om<span class=\"_ _4\"></span>  naar  goedd<span class=\"_ _4\"></span>unken  van  Oxurion  g<span class=\"_ _4\"></span>edurende <span class=\"_ _8\"> </span>een  periode  van <span class=\"_ _8\"> </span>24 maanden<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>te <span class=\"_ _6\"> </span>schrijven<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>op <span class=\"_ _b\"> </span>maximaal<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>20 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>aan <span class=\"_ _6\"> </span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _6\"> </span>obliga<span class=\"_ _4\"></span>ties. <span class=\"_ _6\"> </span>De<span class=\"_ _4\"></span> conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wordt <span class=\"_ _9\"></span>vastgesteld <span class=\"_ _3\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>korting <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>acht <span class=\"_ _3\"></span>proc<span class=\"_ _4\"></span>ent <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>gemiddeld<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>VWAP <span class=\"_ _9\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>rie laagste <span class=\"_ _7\"> </span>dagen <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>tien <span class=\"_ _f\"> </span>opeenvolgend<span class=\"_ _4\"></span>e <span class=\"_ _f\"> </span>handelsdag<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>voorafgaand <span class=\"_ _f\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>conversiemeld<span class=\"_ _4\"></span>ing. <span class=\"_ _f\"> </span>De Vennootschap <span class=\"_ _2\"></span>zal <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>vergoeding <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>8 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>obligaties <span class=\"_ _9\"></span>betalen, <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>amen <span class=\"_ _3\"></span>me<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>eerste tranche <span class=\"_ _4\"></span>zullen <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitge<span class=\"_ _4\"></span>geven, w<span class=\"_ _4\"></span>aardoor <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>totale <span class=\"_ _4\"></span>bedrag van<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> beschikba<span class=\"_ _4\"></span>re o<span class=\"_ _4\"></span>bligaties <span class=\"_ _4\"></span>zal s<span class=\"_ _4\"></span>tijgen <span class=\"_ _4\"></span>tot 20,8 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _3b\"> </span>. Het <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Vennootsc<span class=\"_ _4\"></span>hap <span class=\"_ _9\"></span>onder <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Atlas <span class=\"_ _9\"></span>Inschrijving<span class=\"_ _4\"></span>sovereenkomst <span class=\"_ _2\"></span>om <span class=\"_ _9\"></span>Converteerbare<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>Obligaties uit te geven in tranches van maximaal 2 miljoen euro (een \"Tranch<span class=\"_ _4\"></span>e\") en de verbintenis van Atlas om in te schrijven <span class=\"_ _a\"></span>op <span class=\"_ _8\"> </span>die <span class=\"_ _a\"></span>converteerbare <span class=\"_ _e\"></span>obliga<span class=\"_ _4\"></span>ties, <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>onderworpen <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>voorwaarden, <span class=\"_ _a\"></span>waaronder <span class=\"_ _e\"> </span>de vervulling <span class=\"_ _3\"></span>of <span class=\"_ _e\"> </span>opheffing <span class=\"_ _a\"></span>van <span class=\"_ _a\"></span>bepaalde <span class=\"_ _a\"></span>opschortende <span class=\"_ _3\"></span>voorwaarden <span class=\"_ _a\"></span>met <span class=\"_ _a\"></span>betrekking <span class=\"_ _a\"></span>tot <span class=\"_ _a\"></span>(i) <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>gemiddelde<span class=\"_ _4\"></span> marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Vennootschap <span class=\"_ _5\"></span>gedurende<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>dertig <span class=\"_ _4\"></span>dagen <span class=\"_ _5\"></span>voorafgaand<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>aan<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>datum <span class=\"_ _5\"></span>waarop <span class=\"_ _4\"></span>een<span class=\"_ _4\"></span> Tranche <span class=\"_ _e\"> </span>wordt <span class=\"_ _e\"> </span>uitgegeven<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>door <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _e\"> </span>niet <span class=\"_ _a\"></span>gedaald <span class=\"_ _e\"> </span>is <span class=\"_ _8\"> </span>onde<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>twee <span class=\"_ _8\"> </span>kee<span class=\"_ _4\"></span>r <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>bedrag<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>van <span class=\"_ _8\"> </span>de Tranche, <span class=\"_ _e\"> </span>op <span class=\"_ _8\"> </span>voorwaarde <span class=\"_ _8\"> </span>dat, <span class=\"_ _8\"> </span>indien <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>gemidd<span class=\"_ _4\"></span>elde <span class=\"_ _8\"> </span>marktkapi<span class=\"_ _4\"></span>talisatie <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>Vennootsch<span class=\"_ _4\"></span>ap <span class=\"_ _8\"> </span>tussen <span class=\"_ _e\"> </span>2 miljoen euro en <span class=\"_ _2\"></span>4 miljoen euro <span class=\"_ _2\"></span>bedraagt, de Vennootscha<span class=\"_ _4\"></span>p <span class=\"_ _2\"></span>het recht heef<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>om een Tranche van <span class=\"_ _2\"></span>1 miljoen euro op te nemen, en zodra Atlas deze conver<span class=\"_ _4\"></span>teerbare obligaties<span class=\"_ _4\"></span> omzet, de Vennootsch<span class=\"_ _4\"></span>ap het recht heeft om <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>Tranche <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>nemen <span class=\"_ _5\"></span>zonder <span class=\"_ _4\"></span>afkoeling<span class=\"_ _4\"></span>speriode,<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>voorwaarde <span class=\"_ _5\"></span>dat <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>andere <span class=\"_ _5\"></span>voorwaard<span class=\"_ _4\"></span>en voor  de  opname  van  een  Tranche  vervuld  zijn  (de  \"Marktkapi<span class=\"_ _4\"></span>talisatievoorwaar<span class=\"_ _4\"></span>de\")  en  (ii) <span class=\"_ _b\"> </span>de  total<span class=\"_ _4\"></span>e verhandelde <span class=\"_ _3\"></span>waarde <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>aandelen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>Vennootschap <span class=\"_ _a\"></span>tijdens <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>22 <span class=\"_ _e\"> </span>voorafgaande <span class=\"_ _a\"></span>handelsdage<span class=\"_ _4\"></span>n minstens gelijk<span class=\"_ _4\"></span> is aan 1,5<span class=\"_ _4\"></span> miljoen eu<span class=\"_ _4\"></span>ro (de \"Liquidi<span class=\"_ _4\"></span>teitsvoo<span class=\"_ _4\"></span>rwaarde\"). Op 10 septemb<span class=\"_ _4\"></span>er 2023 h<span class=\"_ _4\"></span>ebben de par<span class=\"_ _4\"></span>tijen de voorwaa<span class=\"_ _4\"></span>rden gewij<span class=\"_ _4\"></span>zigd waarbij<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De <span class=\"_ _2\"></span>definitie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conversieprijs werd <span class=\"_ _2\"></span>vastgesteld <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>een <span class=\"_ _9\"></span>korting<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>acht procent <span class=\"_ _2\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>VWAP<span class=\"_ _4\"></span> </span></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>laagste <span class=\"_ _9\"></span>dagen <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tien <span class=\"_ _9\"></span>opeenvolgende<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>handelsdagen <span class=\"_ _2\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aankondiging van de conve<span class=\"_ _4\"></span>rsie. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>afstand <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marktkapitalisatie- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>liquiditeitsvoo<span class=\"_ _4\"></span>rwaarden <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>maximaal<span class=\"_ _4\"></span> </span></span>3,5 <span class=\"_ _9\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>verplicht <span class=\"_ _2\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>obligati<span class=\"_ _4\"></span>es <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>moeten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>uitgeg<span class=\"_ _4\"></span>even <span class=\"_ _2\"></span>voordat de topline-geg<span class=\"_ _4\"></span>evens eind <span class=\"_ _4\"></span>2023 zijn on<span class=\"_ _4\"></span>tvangen.  Oxurion is op<span class=\"_ _4\"></span> 22 december <span class=\"_ _4\"></span>2023 een <span class=\"_ _4\"></span>tweede wijziging o<span class=\"_ _4\"></span>p de over<span class=\"_ _4\"></span>eenkomst m<span class=\"_ _4\"></span>et Atlas aa<span class=\"_ _4\"></span>ngegaan waarbij, <span class=\"_ _4\"></span> \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootschap heeft 20 converteerb<span class=\"_ _4\"></span>are obligaties voor een totaal bedrag van 0,5 miljoen euro </span></span>uitgegeven <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>9 <span class=\"_ _a\"></span>januari <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span><span class=\"ls3\">14</span> <span class=\"_ _a\"></span>converte<span class=\"_ _4\"></span>erbare <span class=\"_ _3\"></span>obligaties <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>totaal <span class=\"_ _3\"></span>bedrag <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>0,35 miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>2 <span class=\"_ _9\"></span>februari <span class=\"_ _9\"></span>2024. <span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>tlas <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>eeft <span class=\"_ _9\"></span>hierop <span class=\"_ _3\"></span>ing<span class=\"_ _4\"></span>eschreven <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>deze <span class=\"_ _3\"></span>be<span class=\"_ _4\"></span>taald <span class=\"_ _3\"></span>als<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>onderd<span class=\"_ _4\"></span>eel van <span class=\"_ _2b\"> </span>het <span class=\"_ _30\"> </span>Atlas <span class=\"_ _2b\"> </span>Financiering<span class=\"_ _4\"></span>sprogramma, <span class=\"_ _2b\"> </span>echter <span class=\"_ _2b\"> </span>met <span class=\"_ _30\"> </span>afstand <span class=\"_ _2b\"> </span>door <span class=\"_ _2b\"> </span>Atlas <span class=\"_ _2b\"> </span>van <span class=\"_ _30\"> </span>de Marktkapi<span class=\"_ _4\"></span>talisatievoor<span class=\"_ _4\"></span>waarde, <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>Liquidi<span class=\"_ _4\"></span>teitsvoorw<span class=\"_ _4\"></span>aarde <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>elke <span class=\"_ _24\"> </span>Ma<span class=\"_ _4\"></span>teri\u00eble <span class=\"_ _24\"> </span>ongunstige<span class=\"_ _4\"></span> gebeurtenis o<span class=\"_ _4\"></span>f geval van ve<span class=\"_ _4\"></span>rzuim; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">De Vennootsch<span class=\"_ _4\"></span>ap kan, en Atlas zal ins<span class=\"_ _4\"></span>chrijven op en be<span class=\"_ _4\"></span>talen voor 12 maand<span class=\"_ _4\"></span>elijkse sc<span class=\"_ _4\"></span>hijven van 12<span class=\"_ _4\"></span> </span></span>Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _9\"></span>Obligaties <span class=\"_ _9\"></span>elk <span class=\"_ _9\"></span>(of <span class=\"_ _9\"></span>meer <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>geval <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>mogelijke <span class=\"_ _9\"></span>verhogin<span class=\"_ _4\"></span>gen <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>0,1 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro mits  schrif<span class=\"_ _4\"></span>telijke  toes<span class=\"_ _4\"></span>temming  van  Atlas<span class=\"_ _4\"></span>)  van  januari <span class=\"_ _8\"> </span>2024  tot  decemb<span class=\"_ _4\"></span>er  2024, <span class=\"_ _8\"> </span>elk  met  een nominale waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>25.000 <span class=\"_ _2\"></span>euro en <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>maandelijks<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>hoofdsom <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>aal <span class=\"_ _2\"></span>0,3 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, mits <span class=\"_ _7\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>kennisgeving <span class=\"_ _6\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>Vennootschap <span class=\"_ _6\"> </span>binnen <span class=\"_ _7\"> </span>vijf <span class=\"_ _f\"> </span>dagen, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>plaats <span class=\"_ _7\"> </span>van <span class=\"_ _7\"> </span>een kennisgeving <span class=\"_ _7\"> </span>binnen <span class=\"_ _f\"> </span>tien <span class=\"_ _7\"> </span>werkdagen, <span class=\"_ _f\"> </span>zoals <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>geval <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>onder <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>oorspro<span class=\"_ _4\"></span>nkelijke <span class=\"_ _f\"> </span>Atlas Inschrijvings<span class=\"_ _4\"></span>overeenkom<span class=\"_ _4\"></span>st <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>zonder <span class=\"_ _14\"> </span>toepassing <span class=\"_ _14\"> </span>van <span class=\"_ _14\"> </span>enige <span class=\"_ _14\"> </span>afkoelingsperiode, <span class=\"_ _15\"> </span>waarvan onherroepelijk <span class=\"_ _4\"></span>afstand word<span class=\"_ _4\"></span>t gedaan voor<span class=\"_ _4\"></span> de uitgif<span class=\"_ _4\"></span>te van deze Con<span class=\"_ _4\"></span>verteerbar<span class=\"_ _4\"></span>e Obligaties<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Met  betrekking  tot  deze  Converteerb<span class=\"_ _4\"></span>are  Obligaties  heeft  Atlas  ermee  ingestem<span class=\"_ _4\"></span>d  om  (<span class=\"_ _2\"></span>a)  de </span></span>gemiddelde<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>marktkapitalisa<span class=\"_ _4\"></span>tie <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>Vennootschap<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>periode <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>dertig <span class=\"_ _16\"> </span>dagen<span class=\"_ _4\"></span> voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>uitgifte<span class=\"_ _4\"></span>datum <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>verminderen <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>(minimum) <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>miljoen <span class=\"_ _9\"></span>euro t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>0,5<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>miljoen euro  en  (b)  de  total<span class=\"_ _4\"></span>e  handelswaard<span class=\"_ _4\"></span>e  van  de  Aandelen  van  de  V<span class=\"_ _4\"></span>ennootschap  g<span class=\"_ _4\"></span>edurende  de voorafgaand<span class=\"_ _4\"></span>e 22 handelsda<span class=\"_ _4\"></span>gen te vermin<span class=\"_ _4\"></span>deren <span class=\"_ _4\"></span>van 1,5 mil<span class=\"_ _4\"></span>joen euro tot <span class=\"_ _4\"></span>0,2 miljoen euro<span class=\"_ _4\"></span>; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Atlas heeft <span class=\"_ _2\"></span>ermee ingestemd om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Obligaties die <span class=\"_ _2\"></span>zullen worden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _4\"></span> </span></span>ingevolge <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>Tweede <span class=\"_ _6\"> </span>Amendement <span class=\"_ _6\"> </span>niet <span class=\"_ _6\"> </span>te <span class=\"_ _7\"> </span>converteren <span class=\"_ _6\"> </span>(of <span class=\"_ _6\"> </span>meer <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>geval <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>potenti\u00ebl<span class=\"_ _4\"></span>e verhogingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>0,1 <span class=\"_ _b\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>mits <span class=\"_ _6\"> </span>schriftelijk<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>toestemming <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>Atlas) <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>enkel <span class=\"_ _b\"> </span>oude Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _16\"> </span>Obliga<span class=\"_ _4\"></span>ties <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>conv<span class=\"_ _4\"></span>erteren <span class=\"_ _17\"> </span>(d.w.z. <span class=\"_ _16\"> </span>Conver<span class=\"_ _4\"></span>teerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>uitgegeven <span class=\"_ _16\"> </span>in overeenstemmin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span>met <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>Atlas <span class=\"_ _8\"> </span>Inschrijving<span class=\"_ _4\"></span>sovereenk<span class=\"_ _4\"></span>omst <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>uitstaand <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>datum <span class=\"_ _8\"> </span>van <span class=\"_ _e\"> </span>het Tweede <span class=\"_ _1b\"> </span>Amendement, <span class=\"_ _1b\"> </span>zijnde <span class=\"_ _1b\"> </span>296 <span class=\"_ _11\"> </span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>Obligaties <span class=\"_ _1b\"> </span>(de <span class=\"_ _11\"> </span>\"Oude <span class=\"_ _1b\"> </span>Co<span class=\"_ _2\"></span>nverteerbare<span class=\"_ _4\"></span> Obligaties\")<span class=\"_ _4\"></span>)  met  een  g<span class=\"_ _4\"></span>ezamenlijke<span class=\"_ _4\"></span>  waarde  in  euro<span class=\"_ _4\"></span>  gelijk  aan  1<span class=\"_ _4\"></span>78  Conver<span class=\"_ _4\"></span>teerbare  Obli<span class=\"_ _4\"></span>gaties<span class=\"_ _4\"></span> uitgegeven <span class=\"_ _8\"> </span>na <span class=\"_ _d\"> </span>de  da<span class=\"_ _4\"></span>tum <span class=\"_ _8\"> </span>van <span class=\"_ _d\"> </span>het <span class=\"_ _8\"> </span>Tweede  A<span class=\"_ _4\"></span>mendeme<span class=\"_ _4\"></span>nt <span class=\"_ _d\"> </span>tot  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>vr<span class=\"_ _2\"></span>oegste <span class=\"_ _8\"> </span>datum <span class=\"_ _8\"> </span>tussen  (i<span class=\"_ _4\"></span>) <span class=\"_ _8\"> </span>1<span class=\"_ _2\"></span>2 maanden <span class=\"_ _16\"> </span>van<span class=\"_ _4\"></span>af <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>datum <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>Tweede <span class=\"_ _17\"> </span>Amendement, <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>ii) <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>aankondiging <span class=\"_ _17\"> </span>door <span class=\"_ _16\"> </span>de Vennootschap  van <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>potenti<span class=\"_ _4\"></span>\u00eble <span class=\"_ _b\"> </span>samenwe<span class=\"_ _4\"></span>rking <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>transactie  met <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>derde  partij <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>een belangrijke <span class=\"_ _b\"> </span>wetenschappelij<span class=\"_ _4\"></span>ke <span class=\"_ _6\"> </span>update, <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>(iii) <span class=\"_ _6\"> </span>wannee<span class=\"_ _4\"></span>r <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>totale <span class=\"_ _6\"> </span>volume <span class=\"_ _6\"> </span>van <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>aandelen verhandeld <span class=\"_ _6\"> </span>op <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>markt <span class=\"_ _6\"> </span>tijdens <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>laats<span class=\"_ _4\"></span>te <span class=\"_ _7\"> </span>22 <span class=\"_ _7\"> </span>voorts<span class=\"_ _4\"></span>chrijdende <span class=\"_ _6\"> </span>handel<span class=\"_ _2\"></span>sdagen <span class=\"_ _6\"> </span>een <span class=\"_ _6\"> </span>waarde<span class=\"_ _3b\"> </span>vertegenwoo<span class=\"_ _4\"></span>rdigt van <span class=\"_ _9\"></span>meer dan <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>welk geval <span class=\"_ _2\"></span>Atlas <span class=\"_ _2\"></span>gerechtigd zal <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>178 Converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>Oblig<span class=\"_ _4\"></span>aties <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>convert<span class=\"_ _4\"></span>eren <span class=\"_ _4\"></span>(na<span class=\"_ _4\"></span>ast <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Oude <span class=\"_ _5\"></span>Converteerbar<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Obliga<span class=\"_ _4\"></span>ties), <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>niet <span class=\"_ _5\"></span>meer dan 30% van h<span class=\"_ _4\"></span>et totale d<span class=\"_ _4\"></span>agelijks ve<span class=\"_ _4\"></span>rhandelde volum<span class=\"_ _4\"></span>e te verhandel<span class=\"_ _4\"></span>en; \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">tot zekerh<span class=\"_ _4\"></span>eid van<span class=\"_ _4\"></span> alle hu<span class=\"_ _4\"></span>idige <span class=\"_ _4\"></span>en toekoms<span class=\"_ _4\"></span>tige b<span class=\"_ _4\"></span>etalingsverplic<span class=\"_ _4\"></span>htingen van<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Vennoo<span class=\"_ _4\"></span>tschap onde<span class=\"_ _4\"></span>r </span></span>de <span class=\"_ _16\"> </span>17<span class=\"_ _4\"></span>8 <span class=\"_ _16\"> </span>Convert<span class=\"_ _4\"></span>eerbare <span class=\"_ _17\"> </span>Obligaties <span class=\"_ _17\"> </span>die <span class=\"_ _16\"> </span>niet<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>geconve<span class=\"_ _4\"></span>rteerd <span class=\"_ _17\"> </span>in <span class=\"_ _16\"> </span>aandel<span class=\"_ _4\"></span>en, <span class=\"_ _16\"> </span>heef<span class=\"_ _4\"></span>t <span class=\"_ _16\"> </span>de Vennootschap<span class=\"_ _4\"></span>  e<span class=\"_ _4\"></span>en  pand<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>in  twe<span class=\"_ _4\"></span>ede <span class=\"_ _8\"> </span>rang  ve<span class=\"_ _4\"></span>rleend <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>alle  vlottende <span class=\"_ _8\"> </span>activa <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>haar <span class=\"_ _8\"> </span>volledige onderneming<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>uitmaken <span class=\"_ _8\"> </span>aan <span class=\"_ _8\"> </span>Atlas, <span class=\"_ _8\"> </span>voor <span class=\"_ _8\"> </span>een <span class=\"_ _8\"> </span>maximaal <span class=\"_ _e\"> </span>gewaarborgd <span class=\"_ _8\"> </span>bedrag <span class=\"_ _8\"> </span>gelijk <span class=\"_ _e\"> </span>aan  de <span class=\"_ _e\"> </span>178 Converteerba<span class=\"_ _4\"></span>re Obligaties waa<span class=\"_ _4\"></span>rop is ingeschreven of waarop zal word<span class=\"_ _4\"></span>en ingeschreve<span class=\"_ _4\"></span>n en <span class=\"_ _2\"></span>die niet zijn geconver<span class=\"_ _4\"></span>teerd tot een <span class=\"_ _4\"></span>maximum van <span class=\"_ _4\"></span>8,5 miljoen e<span class=\"_ _4\"></span>uro. De Atlas Convertee<span class=\"_ _4\"></span>rbare Obligaties worden g<span class=\"_ _4\"></span>ewaardeerd<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>egen re\u00eble waarde<span class=\"_ _4\"></span> en bepaald als het nominale bedrag  van <span class=\"_ _8\"> </span>de  Converte<span class=\"_ _4\"></span>erbare  Oblig<span class=\"_ _4\"></span>atie  plus <span class=\"_ _8\"> </span>een  korting. <span class=\"_ _8\"> </span>De  korting  is <span class=\"_ _8\"> </span>gebaseerd  op <span class=\"_ _8\"> </span>de  verwacht<span class=\"_ _4\"></span>e conversieprijs<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>(92% <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>laagste <span class=\"_ _4\"></span>eenda<span class=\"_ _4\"></span>agse <span class=\"_ _4\"></span>VW<span class=\"_ _4\"></span>AP <span class=\"_ _4\"></span>over <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>Prijsperiod<span class=\"_ _4\"></span>e) <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>deze <span class=\"_ _4\"></span>verwac<span class=\"_ _4\"></span>hte <span class=\"_ _4\"></span>conve<span class=\"_ _4\"></span>rsieprijs<span class=\"_ _4\"></span> is gebasee<span class=\"_ _4\"></span>rd op een Mo<span class=\"_ _4\"></span>nte Carlo<span class=\"_ _4\"></span> simulatie. In<span class=\"_ _4\"></span> overeens<span class=\"_ _4\"></span>temming me<span class=\"_ _4\"></span>t de twe<span class=\"_ _4\"></span>ede wijz<span class=\"_ _4\"></span>iging van het co<span class=\"_ _4\"></span>ntract zijn <span class=\"_ _8\"> </span>specifieke<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>aanvullende <span class=\"_ _e\"> </span>voorwaarden <span class=\"_ _e\"> </span>overeengekom<span class=\"_ _4\"></span>en <span class=\"_ _8\"> </span>met <span class=\"_ _8\"> </span>betrekking<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>tot <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>mogelijkheid <span class=\"_ _8\"> </span>om <span class=\"_ _8\"> </span>de<span class=\"_ _4\"></span> conversieop<span class=\"_ _4\"></span>tie <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>obl<span class=\"_ _4\"></span>igaties <span class=\"_ _9\"></span>uit <span class=\"_ _9\"></span>te <span class=\"_ _3\"></span>oefenen. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>specifieke <span class=\"_ _9\"></span>aanvullende <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>zijn <span class=\"_ _3\"></span>verwe<span class=\"_ _4\"></span>rkt <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>de re\u00eble  waardeberek<span class=\"_ _4\"></span>ening  door <span class=\"_ _b\"> </span>de  uitstaande  verplichting<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>verdiscont<span class=\"_ _4\"></span>eren.  Deze <span class=\"_ _b\"> </span>disconte<span class=\"_ _4\"></span>ring  houdt rekening <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>moment <span class=\"_ _f\"> </span>waarop <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>conversie <span class=\"_ _f\"> </span>naar <span class=\"_ _f\"> </span>verwachting<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>mogelijk <span class=\"_ _f\"> </span>zal <span class=\"_ _f\"> </span>zijn, <span class=\"_ _17\"> </span>gegeven <span class=\"_ _f\"> </span>de bovenstaande <span class=\"_ _9\"></span>specifiek<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>nvullende <span class=\"_ _9\"></span>voorwaarden, <span class=\"_ _9\"></span>gebaseerd <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>beoordeling<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>management.<span class=\"_ _4\"></span> De schatting <span class=\"_ _4\"></span>van de re\u00eble<span class=\"_ _4\"></span> waarde is een ni<span class=\"_ _4\"></span>veau 3 beoor<span class=\"_ _4\"></span>deling. De <span class=\"_ _26\"> </span>financi\u00eble <span class=\"_ _26\"> </span>verplich<span class=\"_ _4\"></span>ting <span class=\"_ _26\"> </span>wordt <span class=\"_ _26\"> </span>gewaa<span class=\"_ _4\"></span>rdeerd <span class=\"_ _25\"> </span>tegen <span class=\"_ _26\"> </span>re\u00eble <span class=\"_ _26\"> </span>waarde <span class=\"_ _26\"> </span>met <span class=\"_ _25\"> </span>verwerking <span class=\"_ _25\"> </span>van waardeverand<span class=\"_ _4\"></span>eringen <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-v<span class=\"_ _4\"></span>erliesrekening<span class=\"_ _4\"></span>. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>initi\u00eble <span class=\"_ _5\"></span>re\u00eble <span class=\"_ _5\"></span>waarde <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>converteerbare <span class=\"_ _5\"></span>lening<span class=\"_ _4\"></span> is <span class=\"_ _8\"> </span>gelijk  aan <span class=\"_ _8\"> </span>het  bedrag <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ontvangen <span class=\"_ _8\"> </span>geldmiddelen<span class=\"_ _4\"></span>  van <span class=\"_ _8\"> </span>11,5  m<span class=\"_ _4\"></span>iljoen  euro <span class=\"_ _8\"> </span>en  1,<span class=\"_ _4\"></span>6  miljo<span class=\"_ _4\"></span>en  euro<span class=\"_ _4\"></span> transactiecom<span class=\"_ _4\"></span>missie (opg<span class=\"_ _4\"></span>enomen in de<span class=\"_ _4\"></span> financi\u00eble kost<span class=\"_ _4\"></span>en<span class=\"ls9\">).</span> Op 31 d<span class=\"_ _4\"></span>ecember <span class=\"_ _4\"></span>2023 word<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>re\u00eble wa<span class=\"_ _4\"></span>arde van <span class=\"_ _4\"></span>de uits<span class=\"_ _4\"></span>taande oblig<span class=\"_ _4\"></span>aties van <span class=\"_ _4\"></span>7,4 m<span class=\"_ _4\"></span>iljoen euro <span class=\"_ _4\"></span>geschat <span class=\"_ _4\"></span>op 10,0 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro, <span class=\"_ _6\"> </span>waarbij<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>veranderingen<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re\u00eble <span class=\"_ _6\"> </span>waarde <span class=\"_ _b\"> </span>worden <span class=\"_ _6\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>winst<span class=\"_ _2\"></span>-<span class=\"lsd\">en</span>-<span class=\"_ _3b\"> </span>verliesrekening<span class=\"_ _4\"></span> en opgenom<span class=\"_ _4\"></span>en in de po<span class=\"_ _4\"></span>st 'Financi\u00eble ko<span class=\"_ _4\"></span>sten'.  Bij <span class=\"_ _e\"> </span>conversie <span class=\"_ _a\"></span>wordt <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>financi\u00eble <span class=\"_ _e\"> </span>verplichting <span class=\"_ _a\"></span>gewaardeerd <span class=\"_ _a\"></span>tegen <span class=\"_ _e\"> </span>re\u00eble <span class=\"_ _e\"> </span>waarde <span class=\"_ _e\"> </span>op <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>convers<span class=\"_ _4\"></span>iedatum<span class=\"_ _4\"></span> geherclassifice<span class=\"_ _4\"></span>erd <span class=\"_ _9\"></span>naar <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _9\"></span>eigen <span class=\"_ _9\"></span>vermogen. <span class=\"_ _3\"></span>Op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _3\"></span>decemb<span class=\"_ _4\"></span>er <span class=\"_ _9\"></span>2023 <span class=\"_ _3\"></span>is <span class=\"_ _9\"></span>5,7 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>euro <span class=\"_ _9\"></span>geconverteerd <span class=\"_ _9\"></span>in aandelen, na de co<span class=\"_ _4\"></span>nversie <span class=\"_ _4\"></span>van (in totaal<span class=\"_ _4\"></span>) 228 ui<span class=\"_ _4\"></span>tgegeven convertee<span class=\"_ _4\"></span>rbare obligati<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "5.8<span class=\"ff3 sc1\"> <span class=\"_ _2c\"> </span></span>Ove<span class=\"_ _2\"></span>rige toelichtinge<span class=\"_ _2\"></span>n bij de geconsolid<span class=\"_ _2\"></span>eerde balans<span class=\"_ _2\"></span> Dochterondern<span class=\"_ _4\"></span>emingen en fi<span class=\"_ _4\"></span>lialen <table class=\"s w1fa hfc\" id=\"_687b5230-42ee-40c6-adcf-fd4d124c0280\"><tr><td class=\"c x1cf ye33 w1fb hfd\"><div class=\"t m0 xeb h9 ye32 ff5 fs3 fc1 sc1 ls1 ws0\">Naam <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de     <span class=\"_ _4\"></span>                                                               </div></td><td class=\"c x1d0 ydc7 w1fc hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Plaats van<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1cf ye34 w1fd hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">dochteronderneming</div></td><td class=\"c x1d1 ye35 w1fe hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">oprichting en<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td class=\"c x1d2 ye36 wec h3d\"><div class=\"t m0 x49 h9 y4a8 ff5 fs3 fc1 sc1 ls1 ws0\">Hoofdactiviteit </div></td></tr><tr><td></td><td class=\"c x1d3 ye37 w1ff hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">exploitatie<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1d4 ye38 web h28\"><div class=\"t m0 x42 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye38 wd1 h28\"><div class=\"t m0 x1f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td><td></td></tr><tr><td class=\"c x1d6 ye39 we9 h4a\"><div class=\"t m0 x1 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">ThromboGenics, Inc. </div></td><td class=\"c x1d7 ye39 wea h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls51 ws0\">VS<span class=\"ls1\"> </span></div></td><td class=\"c x1d4 ye39 web h4a\"><div class=\"t m0 x63 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye39 wd1 h4a\"><div class=\"t m0 x7f ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d2 ye39 wec h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributeur </div></td></tr><tr><td class=\"c x1d6 ye3a we9 h47\"><div class=\"t m0 x1 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Oncurious NV </div></td><td class=\"c x1d7 ye3a wea h47\"><div class=\"t m0 x81 ha y52b ff2 fs3 fc1 sc1 ls52 ws0\">BE<span class=\"ls1\"> </span></div></td><td class=\"c x1d4 ye3a web h47\"><div class=\"t m0 x63 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye3a wd1 h47\"><div class=\"t m0 x7f ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\">%</span><span class=\"ls1\"> </span></div></td><td class=\"c x1d8 yd9c w200 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1d9 yc13 w201 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">(oncologie)<span class=\"_ _3b\"> </span></div></td></tr></table>Op <span class=\"_ _a\"></span>14 <span class=\"_ _a\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>kocht <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>2.018 <span class=\"_ _a\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>VIB <span class=\"_ _a\"></span>voor <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>euro. <span class=\"_ _a\"></span>Vanaf <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>ging <span class=\"_ _a\"></span>het eigendom van<span class=\"_ _4\"></span> de aandelen<span class=\"_ _4\"></span> over en b<span class=\"_ _4\"></span>ezat Oxurion 1<span class=\"_ _4\"></span>2.111 aand<span class=\"_ _4\"></span>elen of 100%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "5.8<span class=\"ff3 sc1\"> <span class=\"_ _2c\"> </span></span>Ove<span class=\"_ _2\"></span>rige toelichtinge<span class=\"_ _2\"></span>n bij de geconsolid<span class=\"_ _2\"></span>eerde balans<span class=\"_ _2\"></span> Dochterondern<span class=\"_ _4\"></span>emingen en fi<span class=\"_ _4\"></span>lialen <table class=\"s w1fa hfc\" id=\"_687b5230-42ee-40c6-adcf-fd4d124c0280\"><tr><td class=\"c x1cf ye33 w1fb hfd\"><div class=\"t m0 xeb h9 ye32 ff5 fs3 fc1 sc1 ls1 ws0\">Naam <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de     <span class=\"_ _4\"></span>                                                               </div></td><td class=\"c x1d0 ydc7 w1fc hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">Plaats van<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1cf ye34 w1fd hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">dochteronderneming</div></td><td class=\"c x1d1 ye35 w1fe hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">oprichting en<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td class=\"c x1d2 ye36 wec h3d\"><div class=\"t m0 x49 h9 y4a8 ff5 fs3 fc1 sc1 ls1 ws0\">Hoofdactiviteit </div></td></tr><tr><td></td><td class=\"c x1d3 ye37 w1ff hb2\"><div class=\"t m0 xeb h9 yba3 ff5 fs3 fc1 sc1 ls1 ws0\">exploitatie<span class=\"_ _3b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1d4 ye38 web h28\"><div class=\"t m0 x42 h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">3</span><span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye38 wd1 h28\"><div class=\"t m0 x1f h9 y35e ff5 fs3 fc1 sc1 ls7 ws0\">202<span class=\"ls1\">2</span><span class=\"ls1\"> </span></div></td><td></td></tr><tr><td class=\"c x1d6 ye39 we9 h4a\"><div class=\"t m0 x1 ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">ThromboGenics, Inc. </div></td><td class=\"c x1d7 ye39 wea h4a\"><div class=\"t m0 x81 ha y52c ff2 fs3 fc1 sc1 ls51 ws0\">VS<span class=\"ls1\"> </span></div></td><td class=\"c x1d4 ye39 web h4a\"><div class=\"t m0 x63 ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye39 wd1 h4a\"><div class=\"t m0 x7f ha y52c ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d2 ye39 wec h4a\"><div class=\"t m0 xd ha y52c ff2 fs3 fc1 sc1 ls1 ws0\">Distributeur </div></td></tr><tr><td class=\"c x1d6 ye3a we9 h47\"><div class=\"t m0 x1 ha y52b ff2 fs3 fc1 sc1 ls1 ws0\">Oncurious NV </div></td><td class=\"c x1d7 ye3a wea h47\"><div class=\"t m0 x81 ha y52b ff2 fs3 fc1 sc1 ls52 ws0\">BE<span class=\"ls1\"> </span></div></td><td class=\"c x1d4 ye3a web h47\"><div class=\"t m0 x63 ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">100%<span class=\"ls1\"> </span></div></td><td class=\"c x1d5 ye3a wd1 h47\"><div class=\"t m0 x7f ha y52b ff2 fs3 fc1 sc1 ls7 ws0\">100<span class=\"ls1\">%</span><span class=\"ls1\"> </span></div></td><td class=\"c x1d8 yd9c w200 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">Onderzoek<span class=\"_ _3b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1d9 yc13 w201 hab\"><div class=\"t m0 xeb ha yba3 ff2 fs3 fc1 sc1 ls1 ws0\">(oncologie)<span class=\"_ _3b\"> </span></div></td></tr></table>Op <span class=\"_ _a\"></span>14 <span class=\"_ _a\"></span>decembe<span class=\"_ _4\"></span>r <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>kocht <span class=\"_ _a\"></span>Oxurion <span class=\"_ _3\"></span>2.018 <span class=\"_ _a\"></span>aandelen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>van <span class=\"_ _3\"></span>VIB <span class=\"_ _a\"></span>voor <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>euro. <span class=\"_ _a\"></span>Vanaf <span class=\"_ _3\"></span>deze <span class=\"_ _a\"></span>datum <span class=\"_ _3\"></span>ging <span class=\"_ _a\"></span>het eigendom van<span class=\"_ _4\"></span> de aandelen<span class=\"_ _4\"></span> over en b<span class=\"_ _4\"></span>ezat Oxurion 1<span class=\"_ _4\"></span>2.111 aand<span class=\"_ _4\"></span>elen of 100%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Significante ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _4\"></span>, verbintenisse<span class=\"_ _4\"></span>n en voorwaar<span class=\"_ _4\"></span>delijke verplichting<span class=\"_ _4\"></span>en Naast <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>vorige <span class=\"_ _4\"></span>punt <span class=\"_ _4\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>leni<span class=\"_ _4\"></span>ngsovereenkoms<span class=\"_ _4\"></span>ten, <span class=\"_ _4\"></span>heeft<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Groep <span class=\"_ _5\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>aantal<span class=\"_ _4\"></span> andere <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijke <span class=\"_ _4\"></span>overeenk<span class=\"_ _4\"></span>omsten <span class=\"_ _4\"></span>geslo<span class=\"_ _4\"></span>ten m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>externe <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>rtijen, waa<span class=\"_ _4\"></span>rdoor <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten ko<span class=\"_ _4\"></span>n voortzetten in <span class=\"_ _4\"></span>2023<span class=\"lsf\">. </span> Hie<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>r <span class=\"_ _f\"> </span>vin<span class=\"_ _4\"></span>dt <span class=\"_ _f\"> </span>u <span class=\"_ _f\"> </span>een<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>overz<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>ht <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>bela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>ke <span class=\"_ _f\"> </span>ov<span class=\"_ _4\"></span>ere<span class=\"_ _4\"></span>enk<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ste<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>Oxur<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>voor<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>2023. <span class=\"_ _f\"> </span>Ee<span class=\"_ _4\"></span>n ov<span class=\"_ _4\"></span>eree<span class=\"_ _4\"></span>nko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>esc<span class=\"_ _4\"></span>hou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wan<span class=\"_ _4\"></span>nee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>bet<span class=\"_ _4\"></span>rek<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>edr<span class=\"_ _4\"></span>ag <span class=\"_ _5\"></span>van me<span class=\"_ _4\"></span>er <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>joe<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>eur<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>of<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>val<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>een<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>nie<span class=\"_ _4\"></span>uwe<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>overe<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>eer <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>erg<span class=\"_ _4\"></span>eli<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>effe<span class=\"_ _4\"></span>ct <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>ach<span class=\"_ _4\"></span>t wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> twa<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>f m<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>gen<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ers<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>gda<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>. Merk <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>bepaalde <span class=\"_ _9\"></span>overeenko<span class=\"_ _4\"></span>msten <span class=\"_ _2\"></span>voorzien <span class=\"_ _9\"></span>dat <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>osten <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O <span class=\"_ _9\"></span>en/of <span class=\"_ _9\"></span>inkomsten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>gedeeld. Hoewel <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>oprich<span class=\"_ _4\"></span>ting <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>gezamenlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>comit\u00e9 <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>toezicht <span class=\"_ _2\"></span>houdt <span class=\"_ _2\"></span>op de  gezamenlijke  activit<span class=\"_ _4\"></span>eiten,  vallen  deze  overeenkom<span class=\"_ _4\"></span>sten  buiten <span class=\"_ _31\"> </span>het  toepassingsg<span class=\"_ _4\"></span>ebied  van <span class=\"_ _b\"> </span>IFRS  11 (\u201cGezamenlijk<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>overeenko<span class=\"_ _4\"></span>msten\u201d), <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>concludeerde <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _a\"></span>gezamenlijke zeggenschap. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>belangrijkste <span class=\"_ _5\"></span>indicatoren <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>overe<span class=\"_ _4\"></span>enkomsten <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>aange<span class=\"_ _4\"></span>troffen <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>geleid tot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conclusie <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>Oxurion zeggenschap <span class=\"_ _2\"></span>heeft over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>operaties <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relevant<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activiteiten en <span class=\"_ _2\"></span>daarom <span class=\"_ _2\"></span>de besluitvormend<span class=\"_ _4\"></span>e partij is in<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>msten, zijn d<span class=\"_ _4\"></span>e volgende<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _3\"></span>heeft <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>enige <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>exclusieve <span class=\"_ _3\"></span>beslissingsbevoe<span class=\"_ _4\"></span>gdheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>gsactiviteiten<span class=\"_ _4\"></span>, </span></span>inclusief maar<span class=\"_ _4\"></span> niet beper<span class=\"_ _4\"></span>kt tot het on<span class=\"_ _4\"></span>twikkelingsplan<span class=\"_ _4\"></span>. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _4\"></span>draagt <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kosten <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten in<span class=\"_ _4\"></span> het <span class=\"_ _4\"></span>kader <span class=\"_ _4\"></span>van h<span class=\"_ _4\"></span>et on<span class=\"_ _4\"></span>twikkelings<span class=\"_ _4\"></span>plan. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _15\"> </span>is <span class=\"_ _14\"> </span>verantwo<span class=\"_ _4\"></span>ordelijk <span class=\"_ _15\"> </span>voor <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>voorbereidin<span class=\"_ _4\"></span>g, <span class=\"_ _15\"> </span>indiening <span class=\"_ _15\"> </span>en <span class=\"_ _14\"> </span>instandh<span class=\"_ _4\"></span>ouding <span class=\"_ _15\"> </span>van </span></span>goedkeuring<span class=\"_ _4\"></span>en van regelg<span class=\"_ _4\"></span>evende instanti<span class=\"_ _4\"></span>es. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uitsluitende verantwoordelijkh<span class=\"_ _4\"></span>eid <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>besl<span class=\"_ _4\"></span>issingsbevoeg<span class=\"_ _4\"></span>dheid <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>productie en </span></span>commercialis<span class=\"_ _4\"></span>ering. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion is de <span class=\"_ _4\"></span>enige en exclu<span class=\"_ _4\"></span>sieve eigenaa<span class=\"_ _4\"></span>r van alle IP in <span class=\"_ _4\"></span>de meeste ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _3b\"> </span></span></span><span class=\"ff9\"><span class=\"ff2\">. </span></span>Voorwaardelijk<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>ting De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>verschillen<span class=\"_ _4\"></span>de <span class=\"_ _9\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _4\"></span>sprogramma<span class=\"_ _4\"></span>\u2019s </span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _9\"></span>gedeeltelijk <span class=\"_ _9\"></span>terugbetaald <span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>VLAIO <span class=\"_ _9\"></span>(voorheen <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>IWT) <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>vorm <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>een overheidss<span class=\"_ _4\"></span>ubsidie. In contra<span class=\"_ _4\"></span>cten met het VLAIO zi<span class=\"_ _4\"></span>t over het algemeen een cla<span class=\"_ _4\"></span>usule vervat die d<span class=\"_ _4\"></span>e behoefte<span class=\"_ _4\"></span> bepaalt <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>project<span class=\"_ _4\"></span>resultaten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>valideren, <span class=\"_ _3\"></span>alvorens<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>subsidie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>effectief <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>toegekend. <span class=\"_ _3\"></span>Als <span class=\"_ _a\"></span>deze validatie <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>plaatsvind<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>VLAIO <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>recht <span class=\"_ _5\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>voorheen <span class=\"_ _5\"></span>toegekend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>fondsen <span class=\"_ _5\"></span>terug <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>vorderen<span class=\"_ _2\"></span><span class=\"ls53\">. </span>Oxurion is<span class=\"_ _4\"></span> van meni<span class=\"_ _4\"></span>ng dat d<span class=\"_ _4\"></span>e kans <span class=\"_ _4\"></span>dat dit <span class=\"_ _4\"></span>gebeurt ge<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>is. Zie <span class=\"_ _4\"></span>de gehanteerd<span class=\"_ _4\"></span>e gron<span class=\"_ _4\"></span>dslagen besch<span class=\"_ _4\"></span>reven in<span class=\"_ _4\"></span> punt 5.5.3.G en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>logica die <span class=\"_ _2\"></span>wordt toegepast bij <span class=\"_ _2\"></span>de boeking van <span class=\"_ _2\"></span>opbrengsten uit subsidies in de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van het project. In <span class=\"_ _4\"></span>2023 en in <span class=\"_ _4\"></span>2022 werden e<span class=\"_ _4\"></span>r geen bedrage<span class=\"_ _4\"></span>n ontvangen.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Significante ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _4\"></span>, verbintenisse<span class=\"_ _4\"></span>n en voorwaar<span class=\"_ _4\"></span>delijke verplichting<span class=\"_ _4\"></span>en Naast <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>vorige <span class=\"_ _4\"></span>punt <span class=\"_ _4\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>leni<span class=\"_ _4\"></span>ngsovereenkoms<span class=\"_ _4\"></span>ten, <span class=\"_ _4\"></span>heeft<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Groep <span class=\"_ _5\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>aantal<span class=\"_ _4\"></span> andere <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijke <span class=\"_ _4\"></span>overeenk<span class=\"_ _4\"></span>omsten <span class=\"_ _4\"></span>geslo<span class=\"_ _4\"></span>ten m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>externe <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>rtijen, waa<span class=\"_ _4\"></span>rdoor <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten ko<span class=\"_ _4\"></span>n voortzetten in <span class=\"_ _4\"></span>2023<span class=\"lsf\">. </span> Hie<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>r <span class=\"_ _f\"> </span>vin<span class=\"_ _4\"></span>dt <span class=\"_ _f\"> </span>u <span class=\"_ _f\"> </span>een<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>overz<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>ht <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>bela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>ke <span class=\"_ _f\"> </span>ov<span class=\"_ _4\"></span>ere<span class=\"_ _4\"></span>enk<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ste<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>Oxur<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>voor<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>2023. <span class=\"_ _f\"> </span>Ee<span class=\"_ _4\"></span>n ov<span class=\"_ _4\"></span>eree<span class=\"_ _4\"></span>nko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>esc<span class=\"_ _4\"></span>hou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wan<span class=\"_ _4\"></span>nee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>bet<span class=\"_ _4\"></span>rek<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>edr<span class=\"_ _4\"></span>ag <span class=\"_ _5\"></span>van me<span class=\"_ _4\"></span>er <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>joe<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>eur<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>of<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>val<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>een<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>nie<span class=\"_ _4\"></span>uwe<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>overe<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>eer <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>erg<span class=\"_ _4\"></span>eli<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>effe<span class=\"_ _4\"></span>ct <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>ach<span class=\"_ _4\"></span>t wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> twa<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>f m<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>gen<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ers<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>gda<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>. Merk <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>bepaalde <span class=\"_ _9\"></span>overeenko<span class=\"_ _4\"></span>msten <span class=\"_ _2\"></span>voorzien <span class=\"_ _9\"></span>dat <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>osten <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O <span class=\"_ _9\"></span>en/of <span class=\"_ _9\"></span>inkomsten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>gedeeld. Hoewel <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>oprich<span class=\"_ _4\"></span>ting <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>gezamenlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>comit\u00e9 <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>toezicht <span class=\"_ _2\"></span>houdt <span class=\"_ _2\"></span>op de  gezamenlijke  activit<span class=\"_ _4\"></span>eiten,  vallen  deze  overeenkom<span class=\"_ _4\"></span>sten  buiten <span class=\"_ _31\"> </span>het  toepassingsg<span class=\"_ _4\"></span>ebied  van <span class=\"_ _b\"> </span>IFRS  11 (\u201cGezamenlijk<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>overeenko<span class=\"_ _4\"></span>msten\u201d), <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>concludeerde <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _a\"></span>gezamenlijke zeggenschap. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>belangrijkste <span class=\"_ _5\"></span>indicatoren <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>overe<span class=\"_ _4\"></span>enkomsten <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>aange<span class=\"_ _4\"></span>troffen <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>geleid tot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conclusie <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>Oxurion zeggenschap <span class=\"_ _2\"></span>heeft over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>operaties <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relevant<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activiteiten en <span class=\"_ _2\"></span>daarom <span class=\"_ _2\"></span>de besluitvormend<span class=\"_ _4\"></span>e partij is in<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>msten, zijn d<span class=\"_ _4\"></span>e volgende<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _3\"></span>heeft <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>enige <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>exclusieve <span class=\"_ _3\"></span>beslissingsbevoe<span class=\"_ _4\"></span>gdheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>gsactiviteiten<span class=\"_ _4\"></span>, </span></span>inclusief maar<span class=\"_ _4\"></span> niet beper<span class=\"_ _4\"></span>kt tot het on<span class=\"_ _4\"></span>twikkelingsplan<span class=\"_ _4\"></span>. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _4\"></span>draagt <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kosten <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten in<span class=\"_ _4\"></span> het <span class=\"_ _4\"></span>kader <span class=\"_ _4\"></span>van h<span class=\"_ _4\"></span>et on<span class=\"_ _4\"></span>twikkelings<span class=\"_ _4\"></span>plan. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _15\"> </span>is <span class=\"_ _14\"> </span>verantwo<span class=\"_ _4\"></span>ordelijk <span class=\"_ _15\"> </span>voor <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>voorbereidin<span class=\"_ _4\"></span>g, <span class=\"_ _15\"> </span>indiening <span class=\"_ _15\"> </span>en <span class=\"_ _14\"> </span>instandh<span class=\"_ _4\"></span>ouding <span class=\"_ _15\"> </span>van </span></span>goedkeuring<span class=\"_ _4\"></span>en van regelg<span class=\"_ _4\"></span>evende instanti<span class=\"_ _4\"></span>es. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uitsluitende verantwoordelijkh<span class=\"_ _4\"></span>eid <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>besl<span class=\"_ _4\"></span>issingsbevoeg<span class=\"_ _4\"></span>dheid <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>productie en </span></span>commercialis<span class=\"_ _4\"></span>ering. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion is de <span class=\"_ _4\"></span>enige en exclu<span class=\"_ _4\"></span>sieve eigenaa<span class=\"_ _4\"></span>r van alle IP in <span class=\"_ _4\"></span>de meeste ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _3b\"> </span></span></span><span class=\"ff9\"><span class=\"ff2\">. </span></span><div class=\"c w2 h0 gs85\"><div class=\"t m0 x2 h7 ye2 ff1 fs1 fc1 sc3 ls1 ws0\">Onderzoeks- en o<span class=\"_ _4\"></span>ntwikkeling<span class=\"_ _4\"></span>sovereenkomst<span class=\"_ _4\"></span>en </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">Bicycle The<span class=\"_ _4\"></span>rapeutics </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">In <span class=\"_ _3\"></span>augustus <span class=\"_ _3\"></span>2013 <span class=\"_ _a\"></span>sloot <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>licentieovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>Therapeutics <span class=\"_ _3\"></span>(de<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h5 ye7 ff4 fs1 fc1 sc1 ls1 ws0\">\u201c<span class=\"ff5\">Bicyclesamen<span class=\"_ _4\"></span>werkingso<span class=\"_ _4\"></span>vereenkomst<span class=\"ff4\">\u201d).  Op <span class=\"_ _b\"> </span>grond <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>staat  Bicycle <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>voor <span class=\"_ _b\"> </span>het<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">identificer<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>Bicycle-peptiden <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span>betrekking <span class=\"_ _6\"> </span>t<span class=\"_ _2\"></span>ot <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>doelwit <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>samenwerking,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>humaa<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">plasmakall<span class=\"_ _4\"></span>ikre\u00efne, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>verschillende <span class=\"_ _3\"></span>indica<span class=\"_ _4\"></span>ties. <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>veran<span class=\"_ _4\"></span>twoordelijk <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verdere<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>commercialisering <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>product <span class=\"_ _5\"></span>nadat <span class=\"_ _4\"></span>Bicycle <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>vooraf <span class=\"_ _5\"></span>bepaalde <span class=\"_ _4\"></span>ond<span class=\"_ _4\"></span>erzoeks-screenin<span class=\"_ _4\"></span>g </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">heeft uitge<span class=\"_ _4\"></span>voerd.  </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y113 ff2 fs1 fc1 sc1 ls1 ws0\">De <span class=\"_ _3\"></span>samenwerking <span class=\"_ _3\"></span>omvat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>twee <span class=\"_ _3\"></span>fasen. <span class=\"_ _3\"></span>Tijdens <span class=\"_ _3\"></span>Fase <span class=\"_ _3\"></span>1, <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>intussen <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>afgerond, <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>om </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">specifieke <span class=\"_ _f\"> </span>onderzoeks<span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten <span class=\"_ _17\"> </span>uit <span class=\"_ _f\"> </span>te <span class=\"_ _f\"> </span>voeren <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>overeens<span class=\"_ _4\"></span>temming <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>onderzoekspl<span class=\"_ _4\"></span>an. <span class=\"_ _f\"> </span>Die </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">activiteiten<span class=\"_ _4\"></span>  waren  ge<span class=\"_ _4\"></span>richt  op  he<span class=\"_ _4\"></span>t  screenen<span class=\"_ _4\"></span>  van  het<span class=\"_ _4\"></span>  doelwit  met  behulp<span class=\"_ _4\"></span>  van  h<span class=\"_ _4\"></span>et  Bicyclepla<span class=\"_ _4\"></span>tform  om </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">verbinding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>identificere<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>voldeden <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>partijen <span class=\"_ _2\"></span>vooraf <span class=\"_ _2\"></span>hadden <span class=\"_ _2\"></span>bepaald. <span class=\"_ _2\"></span>Tijdens </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">Fase <span class=\"_ _2\"></span>2, <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>momenteel <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gang <span class=\"_ _2\"></span>is, <span class=\"_ _2\"></span>zet <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>onderzo<span class=\"_ _4\"></span>eksactivi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>rond <span class=\"_ _9\"></span>geselecte<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>Bicycle<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\">peptiden <span class=\"_ _4\"></span>voo<span class=\"_ _4\"></span>rt, <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>ve<span class=\"_ _2\"></span>rbinding<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>identi<span class=\"_ _4\"></span>ficeren <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>verdere <span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>twikkeling <span class=\"_ _5\"></span>en co<span class=\"_ _4\"></span>mmercialis<span class=\"_ _4\"></span>ering. </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">Op <span class=\"_ _5\"></span>grond <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Bicyclesam<span class=\"_ _4\"></span>enwerkingsove<span class=\"_ _4\"></span>reenkomst<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>THR-149 <span class=\"_ _5\"></span>geselecteerd <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>ontwikkelingsve<span class=\"_ _4\"></span>rbinding.<span class=\"_ _4\"></span>  </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\">Bicycle <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>Oxurion <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _7\"> </span>wereldwijd<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigendoms<span class=\"_ _4\"></span>rechten <span class=\"_ _6\"> </span>ve<span class=\"_ _2\"></span>rleend <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">ontwikkeling<span class=\"_ _4\"></span>, <span class=\"_ _6\"> </span>productie <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>commercialisering <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>licentie <span class=\"_ _6\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _6\"> </span>verbindi<span class=\"_ _4\"></span>ngen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _b\"> </span>met </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\">plasmakall<span class=\"_ _4\"></span>ikre\u00efne.  </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">De Bic<span class=\"_ _4\"></span>ycle-samenw<span class=\"_ _4\"></span>erkingsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _4\"></span>voorzie<span class=\"_ _4\"></span>t in <span class=\"_ _4\"></span>een voorui<span class=\"_ _4\"></span>tbetaling <span class=\"_ _4\"></span>van 1<span class=\"_ _4\"></span>,0 milj<span class=\"_ _4\"></span>oen eu<span class=\"_ _4\"></span>ro en <span class=\"_ _4\"></span>mogelijke </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">aanvullende <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>erzoeks- <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>ontwikkeling<span class=\"_ _4\"></span>sfinanciering, <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>overeengekomen <span class=\"_ _9\"></span>FTE-tarief, <span class=\"_ _3\"></span>indien <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">onderzoeksin<span class=\"_ _4\"></span>spanningen <span class=\"_ _e\"> </span>meer <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>\u00e9\u00e9n <span class=\"_ _8\"> </span>FTE <span class=\"_ _e\"> </span>zouden <span class=\"_ _e\"> </span>verei<span class=\"_ _2\"></span>sen <span class=\"_ _e\"> </span>of <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>onderzoeksp<span class=\"_ _4\"></span>lan <span class=\"_ _e\"> </span>door <span class=\"_ _8\"> </span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>zou </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">worden gewij<span class=\"_ _4\"></span>zigd of uitgebr<span class=\"_ _4\"></span>eid.  </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">Daarnaast  is  Oxurion  verplic<span class=\"_ _4\"></span>ht <span class=\"_ _31\"> </span>bepaalde  mijlpaalbetali<span class=\"_ _4\"></span>ngen  te  doen <span class=\"_ _b\"> </span>aan  Bicycl<span class=\"_ _4\"></span>e  bij  het <span class=\"_ _b\"> </span>behalen<span class=\"_ _4\"></span>  van </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">gespecifice<span class=\"_ _4\"></span>erde <span class=\"_ _e\"> </span>onderzoeks-, <span class=\"_ _e\"> </span>ontwikkeling<span class=\"_ _4\"></span>s-, <span class=\"_ _e\"> </span>regelgevende <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>commerci\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>mijlpalen <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>maximaal <span class=\"_ _e\"> </span>21 </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(bv. <span class=\"_ _5\"></span>3<span class=\"_ _2\"></span> m<span class=\"_ _4\"></span>iljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> beslu<span class=\"_ _4\"></span>it </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">deze <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>voeren, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>5 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>wanne<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>eerste <span class=\"_ _5\"></span>goedkeurin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Regelgevende<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\">Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">Onder <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>Bicyclesam<span class=\"_ _4\"></span>enwerkings<span class=\"_ _4\"></span>overeenkomst, <span class=\"_ _17\"> </span>heeft <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _17\"> </span>tot <span class=\"_ _16\"> </span>op <span class=\"_ _17\"> </span>heden </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ongeveer <span class=\"_ _9\"></span>5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>eur<span class=\"_ _2\"></span>o. <span class=\"_ _9\"></span>Daarnaast <span class=\"_ _9\"></span>heeft <span class=\"_ _3\"></span>Bicycl<span class=\"_ _4\"></span>e, <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _3\"></span>zov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">samenwerking<span class=\"_ _4\"></span>sprodukten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>waarop <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _a\"></span>verleende <span class=\"_ _a\"></span>licenties <span class=\"_ _e\"></span>betrekking <span class=\"_ _a\"></span>hebben, <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>handel </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">wordt  g<span class=\"_ _4\"></span>ebracht, <span class=\"_ _8\"> </span>recht  op <span class=\"_ _8\"> </span>gedifferentieerd<span class=\"_ _4\"></span>e  royal<span class=\"_ _4\"></span>tybetalingen <span class=\"_ _8\"> </span>van  mid-single  cijf<span class=\"_ _4\"></span>ers  op <span class=\"_ _8\"> </span>basis  van <span class=\"_ _8\"> </span>een </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\">percentag<span class=\"_ _4\"></span>e van de netto-omze<span class=\"_ _4\"></span>t. Royalty betaling<span class=\"_ _4\"></span>en zijn onderwo<span class=\"_ _4\"></span>rpen aan bepaald<span class=\"_ _4\"></span>e kortingen. <span class=\"_ _4\"></span>Bovendien,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">indien <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>sublicen<span class=\"_ _4\"></span>tie <span class=\"_ _3\"></span>verleen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>derde <span class=\"_ _9\"></span>partij <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>rechten <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>prog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">oogheelkundig<span class=\"_ _4\"></span> gebruik, <span class=\"_ _4\"></span>zou Bic<span class=\"_ _4\"></span>ycle rech<span class=\"_ _4\"></span>t hebben op <span class=\"_ _4\"></span>gedifferen<span class=\"_ _4\"></span>tieerde <span class=\"_ _4\"></span>betalingen <span class=\"_ _4\"></span>van mid-sing<span class=\"_ _4\"></span>le cijfers to<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">low-double <span class=\"_ _3\"></span>cijfe<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>(niet <span class=\"_ _3\"></span>hoger <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>kwartiel) <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>percentage <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>niet-royalty<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">sublicentie-in<span class=\"_ _4\"></span>komsten. <span class=\"_ _f\"> </span>In <span class=\"_ _17\"> </span>overeenstemming<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>met <span class=\"_ _16\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>IFRS-principes, <span class=\"_ _17\"> </span>worden <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>bo<span class=\"_ _4\"></span>eken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap g<span class=\"_ _4\"></span>een voorzi<span class=\"_ _4\"></span>eningen getro<span class=\"_ _4\"></span>ffen voor de<span class=\"_ _4\"></span>ze betalingen<span class=\"_ _3b\"> </span>.<span class=\"_ _3b\"> </span> </div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>In <span class=\"_ _5\"></span>november <span class=\"_ _5\"></span>2017 <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Bicyclesamenwe<span class=\"_ _4\"></span>rkingsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>wijzigd. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>wijzigin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>Bicycle<span class=\"_ _4\"></span> aanvullende <span class=\"_ _5\"></span>onderzoeksdien<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verba<span class=\"_ _4\"></span>nd <span class=\"_ _4\"></span>met<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>identificati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aanvull<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>Bicycl<span class=\"_ _4\"></span>epeptiden,<span class=\"_ _4\"></span> die <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _5\"></span>dan <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>eigen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>oeddunken <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>selecteren <span class=\"_ _5\"></span>als <span class=\"_ _4\"></span>ontwi<span class=\"_ _4\"></span>kkelingsverbind<span class=\"_ _4\"></span>ingen. <span class=\"_ _5\"></span>Bicycle <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>verplicht om het werk uit te voeren in overe<span class=\"_ _4\"></span>enstemming met<span class=\"_ _4\"></span> een gewijzigd onderzoeks<span class=\"_ _4\"></span>plan in het kader van Fase 1 van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>samenwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verkreeg <span class=\"_ _4\"></span>daarvoo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>ering <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>specifiek <span class=\"_ _4\"></span>FTE-<span class=\"_ _4\"></span>tarief, <span class=\"_ _5\"></span>plus <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>vergoeding van <span class=\"_ _6\"> </span>directe <span class=\"_ _6\"> </span>onkos<span class=\"_ _4\"></span>ten. <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>verantwoordelijk <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>onderzoek <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>Fase <span class=\"_ _6\"> </span>2 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>eventuele<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>na de <span class=\"_ _2\"></span>selecti<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>een ontwikkelings<span class=\"_ _4\"></span>verbinding. Bicycle heeft Fase <span class=\"_ _2\"></span>1 van <span class=\"_ _2\"></span>het onderzoekspla<span class=\"_ _4\"></span>n afgerond. Er werden aanvull<span class=\"_ _4\"></span>ende mijlpalen toegevo<span class=\"_ _4\"></span>egd voor de <span class=\"_ _2\"></span>mogelijke aan<span class=\"_ _4\"></span>vullende in licentie gegeven<span class=\"_ _4\"></span> verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>in overeenstemmin<span class=\"_ _4\"></span>g met<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>mijlpalen van de <span class=\"_ _2\"></span>initi\u00eble Bicycle-samenwerking<span class=\"_ _4\"></span>sovereenko<span class=\"_ _4\"></span>mst. Dit heeft ge<span class=\"_ _4\"></span>en impact op <span class=\"_ _4\"></span>THR-149. Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>regels <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _5\"></span>(\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva\u201d) <span class=\"_ _5\"></span>verwierf <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>afz<span class=\"_ _4\"></span>onderlijk <span class=\"_ _5\"></span>immaterieel<span class=\"_ _4\"></span> actiefbestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>beantwo<span class=\"_ _4\"></span>ordt <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>definiti<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>IAS <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>uitgaven <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>bijgevolg <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t onder <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>uitgaven <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>on<span class=\"_ _4\"></span>twikkeling. <span class=\"_ _8\"> </span>Tot <span class=\"_ _e\"> </span>dusver <span class=\"_ _e\"> </span>werden <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _e\"> </span>voorschotten <span class=\"_ _e\"> </span>en mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>Bicycle <span class=\"_ _2\"></span>gedaan: <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _9\"></span>0,750 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2017, <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> euro in 201<span class=\"_ _4\"></span>8 en 2,0 miljo<span class=\"_ _4\"></span>en euro in 2<span class=\"_ _4\"></span>020. Al deze b<span class=\"_ _4\"></span>etalingen we<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t als O&amp;O-kosten. De  Bic<span class=\"_ _4\"></span>yclesamen<span class=\"_ _4\"></span>werkingsov<span class=\"_ _4\"></span>ereenkoms<span class=\"_ _4\"></span>t  zal <span class=\"_ _8\"> </span>verder <span class=\"_ _8\"> </span>moeten  wo<span class=\"_ _4\"></span>rden <span class=\"_ _8\"> </span>ge\u00ebvalueerd <span class=\"_ _8\"> </span>gezien <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>huidige  e<span class=\"_ _4\"></span>n voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toelich<span class=\"_ _4\"></span>ting 3.2 van di<span class=\"_ _4\"></span>t jaarverslag). Galapagos Oxurion <span class=\"_ _6\"> </span>ondertekende <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>Galapagos-Licen<span class=\"_ _4\"></span>tieovereenk<span class=\"_ _4\"></span>omst, <span class=\"_ _7\"> </span>een <span class=\"_ _6\"> </span>wereldwijde <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>exclusieve <span class=\"_ _6\"> </span>licentie- overeenkoms<span class=\"_ _4\"></span>t met Galapago<span class=\"_ _4\"></span>s voor de ontwikkeling en commercialis<span class=\"_ _4\"></span>ering van integri<span class=\"_ _4\"></span>ne-antagonisten voor de behandeling van diab<span class=\"_ _4\"></span>etische oogziekt<span class=\"_ _4\"></span>en . Het THR-687-programma van de Venno<span class=\"_ _4\"></span>otschap, waar<span class=\"_ _4\"></span>voor de ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>gepauzeerd<span class=\"_ _4\"></span>, <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>een  resultaat <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t. <span class=\"_ _b\"> </span>Oxurion  heeft <span class=\"_ _31\"> </span>krachtens <span class=\"_ _b\"> </span>deze<span class=\"_ _4\"></span> overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>exclusieve <span class=\"_ _1a\"> </span>rechten <span class=\"_ _1a\"> </span>verkregen <span class=\"_ _20\"> </span>voor <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>klinische <span class=\"_ _1a\"> </span>ontwikkeling, <span class=\"_ _1a\"> </span>productie <span class=\"_ _1a\"> </span>en commercialis<span class=\"_ _4\"></span>ering, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>erwijl <span class=\"_ _2\"></span>Galapagos <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>niet-terugbetaalb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>voorafbetaald<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vergoeding<span class=\"_ _4\"></span> voor toegang tot de technol<span class=\"_ _4\"></span>ogie, mijlpaalbetalin<span class=\"_ _4\"></span>gen voor de ontwikkeling van maxi<span class=\"_ _4\"></span>maal 12,5 miljoen euro<span class=\"_ _4\"></span> (bv. 1,<span class=\"_ _4\"></span>5 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span> met<span class=\"_ _4\"></span> betrekkin<span class=\"_ _4\"></span>g to<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>de Ve<span class=\"_ _4\"></span>nnootschap <span class=\"_ _4\"></span>beslui<span class=\"_ _4\"></span>t deze <span class=\"_ _4\"></span>uit te<span class=\"_ _4\"></span> voeren, <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>eerste <span class=\"_ _b\"> </span>goedkeuring <span class=\"_ _b\"> </span>wordt <span class=\"_ _b\"> </span>verleend <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Regelgevend<span class=\"_ _4\"></span>e Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  Bovendien <span class=\"_ _a\"></span>zou <span class=\"_ _e\"></span>Galapagos, <span class=\"_ _3\"></span>voor <span class=\"_ _e\"> </span>zover <span class=\"_ _e\"> </span>een <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>samenwe<span class=\"_ _4\"></span>rkingsproduc<span class=\"_ _4\"></span>ten <span class=\"_ _e\"> </span>die <span class=\"_ _e\"></span>onder <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"></span>Oxurion verleende <span class=\"_ _9\"></span>licen<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>vallen <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>gecommercialise<span class=\"_ _4\"></span>erd, <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>hebben <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>bepaalde <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>verkoop <span class=\"_ _9\"></span>gebaseerde mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>oplopende <span class=\"_ _9\"></span>royaltyvergoeding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>5% <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>percen<span class=\"_ _4\"></span>tage van de <span class=\"_ _2\"></span>netto-omzet, behoudens in geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een jaaromzet van <span class=\"_ _2\"></span>meer dan 500 <span class=\"_ _2\"></span>miljoen euro, <span class=\"_ _2\"></span>in welk <span class=\"_ _2\"></span>geval de royaltyve<span class=\"_ _4\"></span>rgoeding hoge<span class=\"_ _4\"></span>r is In september 2017 <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>de Galapagos-Licentieove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>gewijzigd. Op <span class=\"_ _2\"></span>grond van <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>nam Oxurion  de <span class=\"_ _b\"> </span>opvolging  en <span class=\"_ _b\"> </span>instandhouding<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de  in <span class=\"_ _b\"> </span>licentie <span class=\"_ _b\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>octrooien  over <span class=\"_ _b\"> </span>en  verwierf  de Vennootschap <span class=\"_ _3\"></span>bijg<span class=\"_ _4\"></span>evolg <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>rechten <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>licentie <span class=\"_ _3\"></span>gegeven <span class=\"_ _3\"></span>octrooien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _a\"></span>ingang<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>25 <span class=\"_ _3\"></span>september<span class=\"_ _4\"></span> 2017.  Oxurion <span class=\"_ _b\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _b\"> </span>het  recht  om  zijn <span class=\"_ _b\"> </span>gedocumen<span class=\"_ _4\"></span>teerde  en <span class=\"_ _b\"> </span>redelijke<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>kosten  voor  de <span class=\"_ _b\"> </span>opvolgin<span class=\"_ _4\"></span>g <span class=\"_ _b\"> </span>en instandhoudin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span><span class=\"ff4\">van  de <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>licentie <span class=\"_ _8\"> </span>gegeven <span class=\"_ _8\"> </span>octrooien <span class=\"_ _8\"> </span>af <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>trekken <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ro<span class=\"_ _4\"></span>yalty\u2019s <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>krachtens <span class=\"_ _8\"> </span>de </span>Galapagos-Licen<span class=\"_ _4\"></span>tieovere<span class=\"_ _4\"></span>enkomst  aan <span class=\"_ _b\"> </span>Galapagos<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd  zijn. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>overeenstemm<span class=\"_ _4\"></span>ing  met <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>IFRS<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>principes, wo<span class=\"_ _4\"></span>rden in de bo<span class=\"_ _4\"></span>eken van de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> geen voorziening<span class=\"_ _4\"></span>en getroffen <span class=\"_ _4\"></span>voor deze be<span class=\"_ _4\"></span>talingen.<span class=\"_ _3b\"> </span>Oxurion  heeft <span class=\"_ _b\"> </span>in  april <span class=\"_ _b\"> </span>2016  een <span class=\"_ _31\"> </span>vooruitbetaling  van  1<span class=\"_ _2\"></span>,0 <span class=\"_ _b\"> </span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>euro  gedaan <span class=\"_ _b\"> </span>aan  Galapagos  nadat Galapagos <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>gelicentiee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>verbinding <span class=\"_ _20\"> </span>aan <span class=\"_ _11\"> </span>Oxurion <span class=\"_ _20\"> </span>had <span class=\"_ _20\"> </span>geleverd, <span class=\"_ _11\"> </span>evenal<span class=\"_ _4\"></span>s <span class=\"_ _20\"> </span>alle <span class=\"_ _20\"> </span>gegevens <span class=\"_ _11\"> </span>en productiekno<span class=\"_ _4\"></span>whow met be<span class=\"_ _4\"></span>trekking tot de g<span class=\"_ _4\"></span>elicentiee<span class=\"_ _4\"></span>rde verbinding<span class=\"_ _4\"></span>en. Deze vergoed<span class=\"_ _4\"></span>ing werd geacti<span class=\"_ _4\"></span>veerd als <span class=\"_ _7\"> </span>immaterieel <span class=\"_ _6\"> </span>actiefbesta<span class=\"_ _4\"></span>nddeel <span class=\"_ _7\"> </span>aangezien <span class=\"_ _6\"> </span>ze <span class=\"_ _7\"> </span>voldoet <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afzonderlijk verworven <span class=\"_ _1b\"> </span>immaterie<span class=\"_ _4\"></span>el <span class=\"_ _11\"> </span>actiefbestandd<span class=\"_ _4\"></span>eel <span class=\"_ _1b\"> </span>van <span class=\"_ _11\"> </span>IAS <span class=\"_ _1b\"> </span>38, <span class=\"_ _11\"> </span>par. <span class=\"_ _11\"> </span>25. <span class=\"_ _1b\"> </span>Galapagos <span class=\"_ _1b\"> </span>heeft <span class=\"_ _11\"> </span>geen <span class=\"_ _11\"> </span>verdere<span class=\"_ _4\"></span> prestatiev<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>ontwikkelingsdiens<span class=\"_ _4\"></span>ten. <span class=\"_ _3\"></span>Aan<span class=\"_ _4\"></span>gezien <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>niet <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>mercialise<span class=\"_ _4\"></span>ring <span class=\"_ _3\"></span>kwam<span class=\"_ _3b\"> </span>en er<span class=\"_ _4\"></span> geen <span class=\"_ _4\"></span>winst <span class=\"_ _4\"></span>werd<span class=\"_ _4\"></span> gegenere<span class=\"_ _4\"></span>erd, <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>tot op<span class=\"_ _4\"></span> heden <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span> gebo<span class=\"_ _4\"></span>ekt. To<span class=\"_ _4\"></span>t dusve<span class=\"_ _4\"></span>r werden<span class=\"_ _4\"></span> ge<span class=\"_ _4\"></span>en andere voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> betaald aan Galap<span class=\"_ _4\"></span>agos.<span class=\"_ _3b\"> </span>De <span class=\"_ _16\"> </span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _17\"> </span>mijlpalen <span class=\"_ _17\"> </span>dienen <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>beoo<span class=\"_ _4\"></span>rdeeld <span class=\"_ _16\"> </span>om <span class=\"_ _f\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _16\"> </span>bepal<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>of <span class=\"_ _17\"> </span>ze <span class=\"_ _16\"> </span>voldoen <span class=\"_ _17\"> </span>aan <span class=\"_ _16\"> </span>de activeringscri<span class=\"_ _4\"></span>teria <span class=\"_ _19\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>IAS <span class=\"_ _19\"> </span>38, <span class=\"_ _16\"> </span>eenmaal <span class=\"_ _19\"> </span>ze <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>betaald. <span class=\"_ _16\"> </span>Zie <span class=\"_ _1f\"> </span>het <span class=\"_ _16\"> </span>hoofdstuk <span class=\"_ _19\"> </span>over <span class=\"_ _19\"> </span>het boekhoudbeleid<span class=\"_ _4\"></span> inzake imm<span class=\"_ _4\"></span>ateri\u00eble acti<span class=\"_ _4\"></span>va voor m<span class=\"_ _4\"></span>eer details. De <span class=\"_ _f\"> </span>Galapagos<span class=\"_ _4\"></span>-Licentieove<span class=\"_ _4\"></span>reenkomst <span class=\"_ _7\"> </span>zal <span class=\"_ _f\"> </span>verder <span class=\"_ _f\"> </span>moete<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _f\"> </span>ge<span class=\"_ _4\"></span>zien <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>huidige<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toeli<span class=\"_ _4\"></span>chting 3.2 van di<span class=\"_ _4\"></span>t jaarversla<span class=\"_ _4\"></span>g). Overeenkomst<span class=\"_ _4\"></span> voor klinische pro<span class=\"_ _4\"></span>even Syneos Health<span class=\"_ _4\"></span> Syneos  He<span class=\"_ _4\"></span>alth  (\"<span class=\"ff5\">S<span class=\"_ _4\"></span>yneos<span class=\"ff2\">\")  l<span class=\"_ _4\"></span>evert  kl<span class=\"_ _4\"></span>inische  ond<span class=\"_ _4\"></span>erzoeksdi<span class=\"_ _4\"></span>ensten  voor<span class=\"_ _4\"></span>  de  on<span class=\"_ _4\"></span>twikkeli<span class=\"_ _4\"></span>ng  van  T<span class=\"_ _4\"></span>HR-149.  De<span class=\"_ _4\"></span> </span></span>diensten worden op projectbasis<span class=\"_ _4\"></span> gefactureerd door middel van werkorders (\"<span class=\"ff5\">Werkorders</span>\") aangegaan op basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>Master <span class=\"_ _2\"></span>Services <span class=\"_ _9\"></span>Agreem<span class=\"_ _4\"></span>ent <span class=\"_ _9\"></span>(de <span class=\"_ _9\"></span>\"<span class=\"ff5\">MSA</span>\") <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>Klinisch <span class=\"_ _2\"></span>Onderzoek <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>Gerelateerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Diensten van 19 augus<span class=\"_ _4\"></span>tus 2016.  De MS<span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>t de <span class=\"_ _5\"></span>partijen <span class=\"_ _4\"></span>om co<span class=\"_ _4\"></span>mmercie<span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>redelijke <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>spanningen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>studie <span class=\"_ _4\"></span>tijdig <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>laten vorderen <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>voldoen <span class=\"_ _a\"></span>aan <span class=\"_ _8\"> </span>alle <span class=\"_ _e\"> </span>tijdlijnen <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>s<span class=\"_ _4\"></span>tudiemijlpalen <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>streefda<span class=\"_ _4\"></span>ta, <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>toepassing <span class=\"_ _e\"> </span>van professionele <span class=\"_ _9\"></span>normen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>cons<span class=\"_ _4\"></span>istent <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>GCP<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>over<span class=\"_ _4\"></span>eenstemming <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>toepasseli<span class=\"_ _4\"></span>jke <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>- <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> regelgeving<span class=\"_ _4\"></span>. De belangrijkste mijlpal<span class=\"_ _4\"></span>en en streefdata van de studie worden beschreven in de bindende Werkorde<span class=\"_ _4\"></span>rs die onder de MSA zijn aangegaa<span class=\"_ _4\"></span>n. Onder voorbehoud van<span class=\"_ _4\"></span> onderling overeeng<span class=\"_ _4\"></span>ekomen orderwijzig<span class=\"_ _4\"></span>ingen vormt<span class=\"_ _4\"></span> het <span class=\"_ _b\"> </span>Werkorde<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>binden<span class=\"_ _4\"></span>de <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>zijn  de <span class=\"_ _b\"> </span>part<span class=\"_ _2\"></span>ijen <span class=\"_ _b\"> </span>verplicht<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>om <span class=\"_ _b\"> </span>commercie<span class=\"_ _4\"></span>el <span class=\"_ _b\"> </span>redelijke inspannin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>voldoen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>tijdlijnen <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>budgetten <span class=\"_ _4\"></span>die<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgesteld <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Werko<span class=\"_ _4\"></span>rders,<span class=\"_ _4\"></span> tenzij een ord<span class=\"_ _4\"></span>erwijziging is<span class=\"_ _4\"></span> overeeng<span class=\"_ _4\"></span>ekomen. Het Werkorder voor THR-149 specificeert de basisparameters van de <span class=\"_ _2\"></span>THR <span class=\"_ _2\"></span>-149-s<span class=\"_ _4\"></span>tudie, inclusief, maar niet beperkt <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ot,  de <span class=\"_ _8\"> </span>reikwijdte  van <span class=\"_ _8\"> </span>het  werk,  studi<span class=\"_ _4\"></span>especifieke <span class=\"_ _8\"> </span>aannames,  gesc<span class=\"_ _4\"></span>hatte  tij<span class=\"_ _4\"></span>dsperiode  voor <span class=\"_ _8\"> </span>het voltooien <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>diens<span class=\"_ _4\"></span>ten, <span class=\"_ _9\"></span>geschat <span class=\"_ _9\"></span>budget, <span class=\"_ _9\"></span>betalings- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>valuta <span class=\"_ _9\"></span>afspraken, <span class=\"_ _9\"></span>toewijzing <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>middele<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>/ <span class=\"_ _9\"></span>of,<span class=\"_ _4\"></span> indien van <span class=\"_ _4\"></span>toepas<span class=\"_ _4\"></span>sing, an<span class=\"_ _4\"></span>dere specifi<span class=\"_ _4\"></span>eke diens<span class=\"_ _4\"></span>ten die<span class=\"_ _4\"></span> doo<span class=\"_ _4\"></span>r Syneos m<span class=\"_ _4\"></span>oeten <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitgevoerd. <span class=\"_ _4\"></span>Het budg<span class=\"_ _4\"></span>et in het THR-149 We<span class=\"_ _4\"></span>rkorder kan doo<span class=\"_ _4\"></span>r middel van een orderwij<span class=\"_ _4\"></span>ziging worden ge<span class=\"_ _4\"></span>wijzigd als er wijzig<span class=\"_ _4\"></span>ingen zijn in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>omvang <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>werk <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aannames <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>grond<span class=\"_ _4\"></span>slag <span class=\"_ _9\"></span>liggen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>Werkorder,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span> dat de orderwij<span class=\"_ _4\"></span>ziging tussen<span class=\"_ _4\"></span> de partijen<span class=\"_ _4\"></span> wordt ove<span class=\"_ _4\"></span>reengekom<span class=\"_ _4\"></span>en. Syneos leverde ook diensten voor de INTEGRAL-studie van THR-687, die is be\u00ebindigd en wordt afgebouwd overeenkoms<span class=\"_ _4\"></span>tig de voor<span class=\"_ _4\"></span>waarden van d<span class=\"_ _4\"></span>e werkopd<span class=\"_ _4\"></span>racht voor TH<span class=\"_ _4\"></span>R<span class=\"_ _2\"></span>-687.<span class=\"_ _3b\"> </span>Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>regels <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _9\"></span>38 <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa\u201d) <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Syneos <span class=\"_ _2\"></span>vergoede <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>niet gemaakt om een actiefbes<span class=\"_ _4\"></span>tanddeel te verwerven of om de economische voo<span class=\"_ _4\"></span>rdelen te vergroten die reeds<span class=\"_ _4\"></span> in <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>vervat. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>betreft<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>hier <span class=\"_ _3\"></span>veeleer <span class=\"_ _3\"></span>uitbestede<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>O&amp;O-kosten. <span class=\"_ _3\"></span>Dergelijke<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> worden <span class=\"_ _8\"> </span>bijgevolg <span class=\"_ _8\"> </span>gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  r<span class=\"_ _4\"></span>esultatenrekeni<span class=\"_ _4\"></span>ng <span class=\"_ _8\"> </span>naarmate <span class=\"_ _8\"> </span>ze <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>gemaakt. <span class=\"_ _8\"> </span>Voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> vallen ten <span class=\"_ _2\"></span>laste van <span class=\"_ _2\"></span>het actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>waarvoo<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>ze plaatsvinden, en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>voorscho<span class=\"_ _4\"></span>tten <span class=\"_ _2\"></span>worden geboekt<span class=\"_ _4\"></span> op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultatenr<span class=\"_ _4\"></span>ekening <span class=\"_ _9\"></span>naarmat<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>betaald. <span class=\"_ _2\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>respe<span class=\"_ _4\"></span>ctievelijk <span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> euro en <span class=\"_ _4\"></span>7,4 miljo<span class=\"_ _4\"></span>en euro <span class=\"_ _4\"></span>betaald <span class=\"_ _4\"></span>aan Syneos<span class=\"_ _4\"></span> en gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _4\"></span>als O&amp;O-ui<span class=\"_ _4\"></span>tgaven. Eind <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> stond een <span class=\"_ _4\"></span>voorsch<span class=\"_ _4\"></span>ot op de balans g<span class=\"_ _4\"></span>eboekt ten b<span class=\"_ _4\"></span>edrage van <span class=\"_ _4\"></span>0,4 miljoen euro<span class=\"_ _4\"></span>. De <span class=\"_ _3\"></span>MSA <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>verder <span class=\"_ _3\"></span>moe<span class=\"_ _4\"></span>ten <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _9\"></span>gezien <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>huidige <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>voorgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>activiteiten <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het bedrijf (zie <span class=\"_ _4\"></span>toelichting 3.<span class=\"_ _4\"></span>2 van dit jaarvers<span class=\"_ _4\"></span>lag).<span class=\"_ _3b\"> </span>Licentie-, ontwik<span class=\"_ _4\"></span>kelings- en c<span class=\"_ _4\"></span>ommerci\u00eble over<span class=\"_ _4\"></span>eenkomste<span class=\"_ _4\"></span>n Eumedica and Inc<span class=\"_ _4\"></span>eptua<span class=\"_ _4\"></span> In <span class=\"_ _9\"></span>juni <span class=\"_ _3\"></span>2018 <span class=\"_ _9\"></span>ondertekenden<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Oxurion <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>Eum<span class=\"_ _4\"></span>edica <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>merci\u00eble <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Eumedica <span class=\"_ _9\"></span>de distributie van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _2\"></span>gaat verzorgen. <span class=\"_ _2\"></span>Eumedica <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>optr<span class=\"_ _4\"></span>eden <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>agent <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion, <span class=\"_ _2\"></span>aangezien <span class=\"_ _2\"></span>Oxurion<span class=\"_ _4\"></span> een primair<span class=\"_ _4\"></span>e veran<span class=\"_ _4\"></span>twoordelijkh<span class=\"_ _4\"></span>eid draagt voor<span class=\"_ _4\"></span> de produ<span class=\"_ _4\"></span>ctkwaliteit,<span class=\"_ _4\"></span> het voorraadrisic<span class=\"_ _4\"></span>o en de p<span class=\"_ _4\"></span>rijsvorming.<span class=\"_ _4\"></span> De <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>egeling <span class=\"_ _9\"></span>heeft <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>kenmerken <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>consignatieo<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>Eumedi<span class=\"_ _4\"></span>ca <span class=\"_ _3\"></span>geen <span class=\"_ _9\"></span>zeggenschap<span class=\"_ _4\"></span> heeft <span class=\"_ _e\"> </span>over <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>product <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>geb<span class=\"_ _4\"></span>ruik <span class=\"_ _8\"> </span>ervan <span class=\"_ _a\"></span>kan <span class=\"_ _8\"> </span>sturen <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>terugzending <span class=\"_ _e\"> </span>kan <span class=\"_ _8\"> </span>verzo<span class=\"_ _4\"></span>eken. Eumedica <span class=\"_ _a\"></span>zal <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>betalingen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _a\"></span>innen <span class=\"_ _a\"></span>bij <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>eindklanten. <span class=\"_ _a\"></span>Eumedica <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>maandelijkse distributiev<span class=\"_ _4\"></span>ergoeding <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rekening <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>geleverd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>diensten, waaronder <span class=\"_ _2\"></span>klantenservice<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>kosten voor <span class=\"_ _9\"></span>het<span class=\"_ _4\"></span> voorbereid<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>verzending, <span class=\"_ _f\"> </span>verpakking, <span class=\"_ _17\"> </span>opslag<span class=\"_ _4\"></span>, <span class=\"_ _17\"> </span>etikettering <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>herverpa<span class=\"_ _4\"></span>kki<span class=\"_ _2\"></span>ng, <span class=\"_ _f\"> </span>administratie, vernietigin<span class=\"_ _4\"></span>g en afvalver<span class=\"_ _4\"></span>werking, enz.<span class=\"_ _4\"></span> Onder IFRS <span class=\"_ _2\"></span>15 zal <span class=\"_ _2\"></span>Oxurion slechts <span class=\"_ _2\"></span>\u00e9\u00e9n prestatieverpl<span class=\"_ _4\"></span>ichting hebben, te <span class=\"_ _2\"></span>weten <span class=\"_ _2\"></span>de levering van <span class=\"_ _2\"></span>het product aan <span class=\"_ _4\"></span>de eindkl<span class=\"_ _4\"></span>ant. <span class=\"_ _4\"></span>Aan <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>prestati<span class=\"_ _4\"></span>everplichting<span class=\"_ _4\"></span> word<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>oldaan <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>Eumedica <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>produ<span class=\"_ _4\"></span>ct o<span class=\"_ _4\"></span>verdraag<span class=\"_ _4\"></span>t (levert) <span class=\"_ _a\"></span>aan <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>eindklant, <span class=\"_ _a\"></span>aangezien <span class=\"_ _e\"> </span>dit <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>moment <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>waarop <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>klant <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>controle <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>product verkrijgt. <span class=\"_ _a\"></span>Daarom <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>opbrengst<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>op <span class=\"_ _a\"></span>het <span class=\"_ _8\"> </span>tijdstip <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>levering <span class=\"_ _a\"></span>door <span class=\"_ _8\"> </span>Eum<span class=\"_ _4\"></span>edica <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>de eindklant, <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>bedrage<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>product. <span class=\"_ _3\"></span>Hoewel <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>voorraden<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zich <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>Eumedica <span class=\"_ _3\"></span>bevinden,<span class=\"_ _4\"></span> worden <span class=\"_ _b\"> </span>ze <span class=\"_ _6\"> </span>overeenkomstig<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>consignatievoor<span class=\"_ _4\"></span>waarden <span class=\"_ _b\"> </span>opgenomen <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>voorrad<span class=\"_ _4\"></span>en <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>Oxurion. <span class=\"_ _b\"> </span>De vergoeding<span class=\"_ _4\"></span>en  aan  Eumedic<span class=\"_ _4\"></span>a  worden  deels<span class=\"_ _4\"></span>  geboekt  als<span class=\"_ _4\"></span>  distributiekost<span class=\"_ _4\"></span>en  en  deels  als<span class=\"_ _4\"></span>  verkoopkosten,<span class=\"_ _4\"></span> aangezien ze<span class=\"_ _4\"></span> maandelijks<span class=\"_ _4\"></span> in rekening<span class=\"_ _4\"></span> worden gebrach<span class=\"_ _4\"></span>t. Voor 2023 betaalde Oxurion<span class=\"_ _4\"></span> 0,062 <span class=\"_ _2\"></span>miljoen euro aan distrib<span class=\"_ _4\"></span>utiekosten (2022: 0,0<span class=\"ls6\">67</span> miljoen euro) en 0,2<span class=\"ls6\">27</span> miljoen <span class=\"_ _9\"></span>eur<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>verkoopkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>(2022: <span class=\"_ _3\"></span>0,2<span class=\"ls6\">04</span> <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro), <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>ontving<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>154 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en euro aan opbrengsten<span class=\"_ _4\"></span> voor het beperkte aantal ma<span class=\"_ _4\"></span>rkten die door Eumedica wo<span class=\"_ _4\"></span>rden bediend (2022<span class=\"ls46\">: <span class=\"_ _2\"></span></span>0,403 miljoen eu<span class=\"_ _4\"></span>ro). Op <span class=\"_ _4\"></span>12 maa<span class=\"_ _4\"></span>rt <span class=\"_ _4\"></span>2020 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>Oxurion<span class=\"_ _4\"></span> een <span class=\"_ _5\"></span>exclusieve li<span class=\"_ _4\"></span>centie <span class=\"_ _4\"></span>aang<span class=\"_ _4\"></span>egaan m<span class=\"_ _4\"></span>et In<span class=\"_ _4\"></span>ceptua <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>comm<span class=\"_ _4\"></span>ercialisering <span class=\"_ _4\"></span>en marketing <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>JETREA\u00ae <span class=\"_ _5\"></span>buiten <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>VS <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bepaalde <span class=\"_ _5\"></span>transferlanden. <span class=\"_ _5\"></span>Tot de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>transf<span class=\"_ _4\"></span>erlanden <span class=\"_ _5\"></span>behoren <span class=\"_ _4\"></span>alle <span class=\"_ _5\"></span>landen van de Europes<span class=\"_ _4\"></span>e Unie, Noor<span class=\"_ _4\"></span>wegen, Liech<span class=\"_ _4\"></span>tenstein, Zwitserland<span class=\"_ _4\"></span>, het VK en Aus<span class=\"_ _4\"></span>trali\u00eb, en de <span class=\"_ _4\"></span>verkoop kan oo<span class=\"_ _4\"></span>k plaatsvinden <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>niet-goedgekeurde <span class=\"_ _b\"> </span>landen <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>named<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>patien<span class=\"_ _4\"></span>ts, <span class=\"_ _6\"> </span>met <span class=\"_ _b\"> </span>inachtneming <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wetgeving. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>partijen <span class=\"_ _2\"></span>kwamen <span class=\"_ _9\"></span>verder <span class=\"_ _9\"></span>overeen <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>handels<span class=\"_ _4\"></span>vergunningen <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e VS <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>Canada <span class=\"_ _2\"></span>zou <span class=\"_ _2\"></span>intrekken <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>markttoela<span class=\"_ _4\"></span>ting <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>EMEA <span class=\"_ _2\"></span>zou <span class=\"_ _2\"></span>overdragen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>Inceptua. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>licenti<span class=\"_ _4\"></span>e werd <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>kracht <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>15 <span class=\"_ _a\"></span>september <span class=\"_ _3\"></span>2020, <span class=\"_ _3\"></span>toen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>EMEA <span class=\"_ _3\"></span>markttoela<span class=\"_ _4\"></span>ting <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>overgedrag<span class=\"_ _4\"></span>en. <span class=\"_ _3\"></span>Volgens <span class=\"_ _3\"></span>de voorwaarden van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overeenkomst koopt <span class=\"_ _2\"></span>Inceptua <span class=\"_ _2\"></span>JETREA\u00ae van <span class=\"_ _2\"></span>Oxuri<span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>eindproduct<span class=\"_ _4\"></span> voor een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>per flacon <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>betaalt de <span class=\"_ _2\"></span>Vennootschap Oxurion <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>marktcon<span class=\"_ _4\"></span>forme royalty <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de verkoop op bas<span class=\"_ _4\"></span>is van driema<span class=\"_ _4\"></span>andelijkse royal<span class=\"_ _4\"></span>tyverslagen.<span class=\"_ _3b\"> </span>Als <span class=\"_ _9\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>overeen<span class=\"_ _4\"></span>komst <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>Inceptua <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tripartite <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>gesl<span class=\"_ _4\"></span>oten <span class=\"_ _9\"></span>met Eumedica <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>Incep<span class=\"_ _4\"></span>tua <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>grond <span class=\"_ _5\"></span>waarvan <span class=\"_ _5\"></span>Eumedica <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>epaalde <span class=\"_ _5\"></span>verpakkings-, <span class=\"_ _5\"></span>etiketterin<span class=\"_ _4\"></span>gs- <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>opslagdiensten rechtstre<span class=\"_ _4\"></span>eks <span class=\"_ _8\"> </span>aan <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _e\"> </span>levert <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>eindproduct <span class=\"_ _e\"> </span>v<span class=\"_ _2\"></span>an <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _8\"> </span>koopt <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>verkoopt <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>Inceptua <span class=\"_ _e\"> </span>(de<span class=\"_ _4\"></span> \u201c<span class=\"ff5\">Tripartite<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Overeenkomst<span class=\"ff4\">\u201d)<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Tripartite <span class=\"_ _2\"></span>Overe<span class=\"_ _4\"></span>enkomst vervangt de <span class=\"_ _2\"></span>Overeenkomst<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2018. Eumedica </span></span>verleent <span class=\"_ _e\"> </span>namens <span class=\"_ _e\"> </span>Inceptua <span class=\"_ _e\"></span>ook <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _8\"> </span>diens<span class=\"_ _4\"></span>ten <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>Oxurion,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>waaronder<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>opsla<span class=\"_ _4\"></span>g, <span class=\"_ _8\"> </span>klantendi<span class=\"_ _4\"></span>ensten <span class=\"_ _e\"> </span>en levering, die<span class=\"_ _4\"></span> worden doorg<span class=\"_ _4\"></span>erekend aan<span class=\"_ _4\"></span> Inceptua. <span class=\"_ _4\"></span> Na een<span class=\"_ _4\"></span> overg<span class=\"_ _4\"></span>angsperiode <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>in dec<span class=\"_ _4\"></span>ember <span class=\"_ _4\"></span>2020 <span class=\"_ _4\"></span>is afg<span class=\"_ _4\"></span>erond, <span class=\"_ _4\"></span>zullen d<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>rplichtingen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>op g<span class=\"_ _4\"></span>rond<span class=\"_ _4\"></span> van de <span class=\"_ _5\"></span>tripartite <span class=\"_ _4\"></span>overeenko<span class=\"_ _4\"></span>mst bep<span class=\"_ _4\"></span>erkt <span class=\"_ _4\"></span>blijven <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>leveri<span class=\"_ _4\"></span>ng van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t JETRE<span class=\"_ _4\"></span>A\u00ae-product <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>Inceptua <span class=\"_ _4\"></span>tot <span class=\"_ _5\"></span>2<span class=\"_ _2\"></span>023 of <span class=\"_ _7\"> </span>mogelijk <span class=\"_ _7\"> </span>langer <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>Inceptua <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>verlenging <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>houdba<span class=\"_ _4\"></span>arheidsda<span class=\"_ _4\"></span>tum <span class=\"_ _6\"> </span>ve<span class=\"_ _2\"></span>rkrijg<span class=\"_ _4\"></span>t. <span class=\"_ _7\"> </span>Alle <span class=\"_ _7\"> </span>andere activiteiten<span class=\"_ _4\"></span> met betrek<span class=\"_ _4\"></span>king tot JETREA\u00ae <span class=\"_ _4\"></span>zullen word<span class=\"_ _4\"></span>en overgedrag<span class=\"_ _4\"></span>en aan Inc<span class=\"_ _4\"></span>eptua of worde<span class=\"_ _4\"></span>n stopgezet.<span class=\"_ _3b\"> </span>Volgens IFRS 15 is de enig<span class=\"_ _4\"></span>e prestati<span class=\"_ _4\"></span>everplichting<span class=\"_ _4\"></span> van Oxurion de lev<span class=\"_ _4\"></span>ering van eindpr<span class=\"_ _4\"></span>oducten aan Inceptua<span class=\"_ _4\"></span>. Aan <span class=\"_ _b\"> </span>deze <span class=\"_ _b\"> </span>verplichting <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>voldaan <span class=\"_ _b\"> </span>wanneer <span class=\"_ _b\"> </span>Eumedica <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>producten <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>Inceptua <span class=\"_ _b\"> </span>verkoopt. <span class=\"_ _b\"> </span>Oxurion<span class=\"_ _4\"></span> verantwoord<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>daarom de <span class=\"_ _2\"></span>opbrengs<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>uit de <span class=\"_ _2\"></span>verkoop van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>goederen wanneer de activa <span class=\"_ _2\"></span>door Eumedica aan <span class=\"_ _7\"> </span>Inceptua <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>verkoch<span class=\"_ _4\"></span>t. <span class=\"_ _f\"> </span>Royalty\u2019s <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>kwartaal <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>na <span class=\"_ _7\"> </span>ontvangst <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>het<span class=\"_ _4\"></span> royaltyrappo<span class=\"_ _4\"></span>rt van Incep<span class=\"_ _4\"></span>tua. Oxurion <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tving <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span><span class=\"ls3\">0,</span>1<span class=\"ls3\">06</span> <span class=\"_ _3\"></span><span class=\"ff4\">miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>royalty\u2019s<span class=\"ff2\"> <span class=\"_ _9\"></span>(2022: <span class=\"_ _3\"></span>0,<span class=\"ls3\">15<span class=\"_ _4\"></span><span class=\"ls1\">3 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>voor <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>select<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aantal<span class=\"_ _4\"></span> </span></span></span></span>markten dat doo<span class=\"_ _4\"></span>r Inceptua <span class=\"_ _4\"></span>wordt bedi<span class=\"_ _4\"></span>end. De Triparti<span class=\"_ _4\"></span>te Overeenko<span class=\"_ _4\"></span>mst en aanvull<span class=\"_ _4\"></span>ende overe<span class=\"_ _4\"></span>enkomsten zijn i<span class=\"_ _4\"></span>n de loop van <span class=\"_ _4\"></span>2023 be\u00ebindi<span class=\"_ _4\"></span>gd. Academische o<span class=\"_ _4\"></span>vereenkomst<span class=\"_ _4\"></span>en De <span class=\"_ _16\"> </span>venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>heeft <span class=\"_ _17\"> </span>overeenkomsten <span class=\"_ _17\"> </span>gesloten <span class=\"_ _f\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>verschillende <span class=\"_ _17\"> </span>academis<span class=\"_ _4\"></span>che <span class=\"_ _16\"> </span>instelling<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>die ge\u00efnteresse<span class=\"_ _4\"></span>erd zijn in de s<span class=\"_ _4\"></span>tudie van d<span class=\"_ _4\"></span>e kandidaatg<span class=\"_ _4\"></span>eneesmiddel<span class=\"_ _4\"></span>en, met inbeg<span class=\"_ _4\"></span>rip van: Vlaams Insti<span class=\"_ _4\"></span>tuut voor Biot<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>ie (VIB) De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>heeft<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>overeenkomsten <span class=\"_ _a\"></span>gesloten <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Vesalius <span class=\"_ _e\"> </span>Onderzoeksc<span class=\"_ _4\"></span>entrum <span class=\"_ _a\"></span>(het <span class=\"_ _e\"> </span>vroegere Centrum voor <span class=\"_ _2\"></span>Transgene Technologie en <span class=\"_ _9\"></span>Gentherapi<span class=\"_ _4\"></span>e), ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>afdeling van <span class=\"_ _2\"></span>VIB, <span class=\"_ _9\"></span>op basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>preklinische onderzoeksr<span class=\"_ _4\"></span>esultaten van <span class=\"_ _4\"></span>twee van de pro<span class=\"_ _4\"></span>gramma\u2019s di<span class=\"_ _4\"></span>e in li<span class=\"ff2\">centie zijn van di<span class=\"_ _4\"></span>t instituut, nam<span class=\"_ _4\"></span>elijk anti-PlGF<span class=\"_ _4\"></span> </span>en PlGF. Op <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>december <span class=\"_ _5\"></span>2017 <span class=\"_ _5\"></span>sloten <span class=\"_ _5\"></span>Oncurious <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>VIB <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>licentieovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>grond <span class=\"_ _5\"></span>waarvan<span class=\"_ _4\"></span> Oncurious exc<span class=\"_ _4\"></span>lusieve licenti<span class=\"_ _4\"></span>es verwierf op een por<span class=\"_ _4\"></span>tefeuille van vijf unie<span class=\"_ _4\"></span>ke immuno-oncolo<span class=\"_ _4\"></span>gische middelen<span class=\"_ _4\"></span> van de nieuwe generatie, die het resultaa<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>zijn van de <span class=\"_ _2\"></span>baanbrekende we<span class=\"_ _4\"></span>rkzaamhed<span class=\"_ _4\"></span>en die <span class=\"_ _2\"></span>werden verric<span class=\"_ _4\"></span>ht in <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>labo <span class=\"_ _5\"></span>van Ma<span class=\"_ _4\"></span>ssimilano <span class=\"_ _5\"></span>Mazzone <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>Gabriele <span class=\"_ _5\"></span>Bergers <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>VIB-KULeuven<span class=\"_ _4\"></span>) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Jo <span class=\"_ _4\"></span>Van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ginderach<span class=\"_ _4\"></span>ter <span class=\"_ _4\"></span>(VIB-<span class=\"_ _3b\"> </span>VUB). In <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>kader<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>boven<span class=\"_ _4\"></span>vermelde <span class=\"_ _e\"> </span>onderzoekssam<span class=\"_ _4\"></span>enwerking <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>licentieove<span class=\"_ _4\"></span>reenkomst <span class=\"_ _e\"> </span>heeft <span class=\"_ _8\"> </span>VIB <span class=\"_ _8\"> </span>van<span class=\"_ _4\"></span> Oxurion <span class=\"_ _4\"></span>NV <span class=\"_ _5\"></span>2 callo<span class=\"_ _4\"></span>pties <span class=\"_ _4\"></span>gekregen <span class=\"_ _5\"></span>voor in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>totaal <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>maximum <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1.23<span class=\"_ _4\"></span>0 <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>Oncurious, <span class=\"_ _4\"></span>afhankelijk<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>behalen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>bepaa<span class=\"_ _4\"></span>lde <span class=\"_ _e\"> </span>mijlpalen <span class=\"_ _a\"></span>gekoppeld<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>aan <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>behalen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>(1) <span class=\"_ _a\"></span>\u00e9\u00e9n, <span class=\"_ _e\"></span>of <span class=\"_ _a\"></span>(2) <span class=\"_ _e\"> </span>meer <span class=\"_ _a\"></span>Proof <span class=\"_ _a\"></span>of Concepts (call<span class=\"_ _4\"></span>optieovereenk<span class=\"_ _4\"></span>omst van 1<span class=\"_ _4\"></span>2 december <span class=\"_ _4\"></span>2017).  Op <span class=\"_ _2\"></span>22 <span class=\"_ _9\"></span>oktober 2021 <span class=\"_ _2\"></span>kondigde <span class=\"_ _2\"></span>Oncurious <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>voltooiing <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een t<span class=\"_ _2\"></span>weede <span class=\"_ _2\"></span>preklini<span class=\"_ _4\"></span>sche <span class=\"_ _2\"></span>proof <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>concept<span class=\"_ _4\"></span> voor <span class=\"_ _2\"></span>haar <span class=\"_ _2\"></span>immuno-onco<span class=\"_ _4\"></span>logie-program<span class=\"_ _4\"></span>ma <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>zich <span class=\"_ _2\"></span>richt op <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>depleteren van <span class=\"_ _2\"></span>regulatoire T<span class=\"_ _2\"></span>-cellen <span class=\"_ _2\"></span>(Tregs) door <span class=\"_ _3\"></span>zich <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>ichten <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>C-C <span class=\"_ _a\"></span>motief <span class=\"_ _a\"></span>chemokine <span class=\"_ _3\"></span>receptor <span class=\"_ _a\"></span>8 <span class=\"_ _3\"></span>(<span class=\"_ _2\"></span>CCR8). <span class=\"_ _3\"></span>Bijgevolg <span class=\"_ _3\"></span>heeft <span class=\"_ _3\"></span>VIB <span class=\"_ _e\"></span>het <span class=\"_ _3\"></span>recht <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>zijn resterende <span class=\"_ _8\"> </span>call-optie <span class=\"_ _e\"> </span>van  550 <span class=\"_ _8\"> </span>aandelen <span class=\"_ _8\"> </span>uit <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>oefenen <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>jaareinde <span class=\"_ _8\"> </span>2021. <span class=\"_ _8\"> </span>Na  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>afsluiting <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>VIB aangegeven da<span class=\"_ _4\"></span>t het de rest<span class=\"_ _4\"></span>erende opti<span class=\"_ _4\"></span>e volledig ui<span class=\"_ _4\"></span>tvoert.  Per 30 juni 2021 is de IP-lice<span class=\"_ _4\"></span>ntie van VIB afgewaarde<span class=\"_ _4\"></span>erd, vergel<span class=\"_ _4\"></span>eken met een ne<span class=\"_ _4\"></span>tto boekwaarde<span class=\"_ _4\"></span> van 1,127 miljoen eu<span class=\"_ _4\"></span>ro in 2020.<span class=\"_ _3b\"> </span>Gedurende <span class=\"_ _5\"></span>2021 en <span class=\"_ _5\"></span>2020 he<span class=\"_ _4\"></span>eft Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>respectiev<span class=\"_ _4\"></span>elijk <span class=\"_ _4\"></span>0,211 <span class=\"_ _4\"></span>miljo<span class=\"_ _4\"></span>en eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>0,343 <span class=\"_ _4\"></span>miljoen <span class=\"_ _4\"></span>euro<span class=\"_ _4\"></span> aan <span class=\"_ _4\"></span>O&amp;O-<span class=\"_ _3b\"> </span>kosten beta<span class=\"_ _4\"></span>ald aan VIB in <span class=\"_ _4\"></span>verband met di<span class=\"_ _4\"></span>t onderzoekspr<span class=\"_ _4\"></span>ogramma. Op  28 <span class=\"_ _b\"> </span>september  2022  sloot  Oncurious  een <span class=\"_ _b\"> </span>overee<span class=\"_ _4\"></span>nkomst  met <span class=\"_ _31\"> </span>VIB <span class=\"_ _b\"> </span>betreffende  de <span class=\"_ _b\"> </span>ove<span class=\"_ _4\"></span>rdracht  van intellectu<span class=\"_ _4\"></span>ele <span class=\"_ _e\"></span>eigendomsr<span class=\"_ _4\"></span>echten <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>knowhow, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>be\u00ebindiging <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>licenties. <span class=\"_ _a\"></span>De <span class=\"_ _8\"> </span>overd<span class=\"_ _4\"></span>racht betreft <span class=\"_ _8\"> </span>het  C-C  mo<span class=\"_ _4\"></span>tif  che<span class=\"_ _4\"></span>mokine  r<span class=\"_ _4\"></span>eceptor  8<span class=\"_ _4\"></span>  (CCR8<span class=\"_ _4\"></span>)  prog<span class=\"_ _4\"></span>ramma  van <span class=\"_ _8\"> </span>Oncurious,<span class=\"_ _4\"></span>  evenals<span class=\"_ _4\"></span>  andere<span class=\"_ _4\"></span>  niet-<span class=\"_ _3b\"> </span>openbaar <span class=\"_ _e\"> </span>gemaakte <span class=\"_ _a\"></span>activa. <span class=\"_ _e\"> </span>De <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>oewijzing <span class=\"_ _a\"></span>omvat <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>oncurious' <span class=\"_ _e\"> </span>TB-<span class=\"_ _2\"></span>403 <span class=\"_ _e\"> </span>asset. <span class=\"_ _e\"> </span>De <span class=\"_ _e\"> </span>overeenkomst <span class=\"_ _a\"></span>werd gesloten <span class=\"_ _8\"> </span>na  he<span class=\"_ _4\"></span>t  b<span class=\"_ _4\"></span>esluit <span class=\"_ _8\"> </span>van  On<span class=\"_ _4\"></span>curious <span class=\"_ _8\"> </span>om  ni<span class=\"_ _4\"></span>et  ve<span class=\"_ _4\"></span>rder <span class=\"_ _8\"> </span>te  investeren <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>voorg<span class=\"_ _4\"></span>rondtechnologie<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n verschillend<span class=\"_ _4\"></span>e ontd<span class=\"_ _4\"></span>ekkingsfas<span class=\"_ _4\"></span>e- en <span class=\"_ _4\"></span>preklinisch<span class=\"_ _4\"></span>e p<span class=\"_ _4\"></span>rogramma'<span class=\"_ _4\"></span>s. Met <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>oog <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bijdragen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>aan de <span class=\"_ _3\"></span>ontwi<span class=\"_ _4\"></span>kkeling <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ff4\">bepaal<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>program<span class=\"_ _4\"></span>ma\u2019s<span class=\"ff2\"> <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>Oncu<span class=\"_ _4\"></span>rious, <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>verlaten <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>oewijzen<span class=\"_ _3b\"> </span></span></span>van Oncu<span class=\"_ _4\"></span>rious aa<span class=\"_ _4\"></span>n VI<span class=\"_ _4\"></span>B daarv<span class=\"_ _4\"></span>an, zijn<span class=\"_ _4\"></span> partij<span class=\"_ _4\"></span>en een<span class=\"_ _4\"></span> over<span class=\"_ _4\"></span>eenkomst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het d<span class=\"_ _4\"></span>elen van<span class=\"_ _4\"></span> inko<span class=\"_ _4\"></span>msten m<span class=\"_ _4\"></span>et Oxurio<span class=\"_ _4\"></span>n overeengeko<span class=\"_ _4\"></span>men in het ge<span class=\"_ _4\"></span>val dat VIB <span class=\"_ _4\"></span>valorisatie d<span class=\"_ _4\"></span>ergelijke overged<span class=\"_ _4\"></span>ragen techno<span class=\"_ _4\"></span>logie zou valo<span class=\"_ _4\"></span>rizeren. Vervolgens v<span class=\"_ _4\"></span>erkocht VIB op <span class=\"_ _4\"></span>14 decembe<span class=\"_ _4\"></span>r 2022 haar <span class=\"_ _4\"></span>resterende b<span class=\"_ _4\"></span>elang in Oncurious <span class=\"_ _4\"></span>voor 1 euro. Overige ver<span class=\"_ _4\"></span>bintenissen Onderzoeks- <span class=\"_ _4\"></span>en ontwikkeli<span class=\"_ _4\"></span>ngsverbin<span class=\"_ _4\"></span>tenissen Op <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>december <span class=\"_ _f\"> </span>2<span class=\"_ _2\"></span>023 <span class=\"_ _17\"> </span>had <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>Groep <span class=\"_ _17\"> </span>verbinteniss<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>uitstaan <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>het <span class=\"_ _17\"> </span>kader <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>onderzoeks- <span class=\"_ _16\"> </span>en ontwikkeling<span class=\"_ _4\"></span>sovereenkom<span class=\"_ _4\"></span>sten <span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>belope <span class=\"_ _e\"> </span>van <span class=\"_ _a\"></span>0<span class=\"_ _2\"></span>,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(tegenover <span class=\"_ _a\"></span>11<span class=\"lse\">,0<span class=\"_ _2\"></span></span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _e\"> </span>in <span class=\"_ _a\"></span>2022), betaalbaar in d<span class=\"_ _4\"></span>e loop van de<span class=\"_ _4\"></span> volgende twaal<span class=\"_ _4\"></span>f maanden a<span class=\"_ _4\"></span>an verschillende ond<span class=\"_ _4\"></span>erzoeks<span class=\"_ _4\"></span>partners. Voorwaardelijk<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>ting De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>verschillen<span class=\"_ _4\"></span>de <span class=\"_ _9\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _4\"></span>sprogramma<span class=\"_ _4\"></span>\u2019s </span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _9\"></span>gedeeltelijk <span class=\"_ _9\"></span>terugbetaald <span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>VLAIO <span class=\"_ _9\"></span>(voorheen <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>IWT) <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>vorm <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>een overheidss<span class=\"_ _4\"></span>ubsidie. In contra<span class=\"_ _4\"></span>cten met het VLAIO zi<span class=\"_ _4\"></span>t over het algemeen een cla<span class=\"_ _4\"></span>usule vervat die d<span class=\"_ _4\"></span>e behoefte<span class=\"_ _4\"></span> bepaalt <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>project<span class=\"_ _4\"></span>resultaten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>valideren, <span class=\"_ _3\"></span>alvorens<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>subsidie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>effectief <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>toegekend. <span class=\"_ _3\"></span>Als <span class=\"_ _a\"></span>deze validatie <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>plaatsvind<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>VLAIO <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>recht <span class=\"_ _5\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>voorheen <span class=\"_ _5\"></span>toegekend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>fondsen <span class=\"_ _5\"></span>terug <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>vorderen<span class=\"_ _2\"></span><span class=\"ls53\">. </span>Oxurion is<span class=\"_ _4\"></span> van meni<span class=\"_ _4\"></span>ng dat d<span class=\"_ _4\"></span>e kans <span class=\"_ _4\"></span>dat dit <span class=\"_ _4\"></span>gebeurt ge<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>is. Zie <span class=\"_ _4\"></span>de gehanteerd<span class=\"_ _4\"></span>e gron<span class=\"_ _4\"></span>dslagen besch<span class=\"_ _4\"></span>reven in<span class=\"_ _4\"></span> punt 5.5.3.G en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>logica die <span class=\"_ _2\"></span>wordt toegepast bij <span class=\"_ _2\"></span>de boeking van <span class=\"_ _2\"></span>opbrengsten uit subsidies in de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van het project. In <span class=\"_ _4\"></span>2023 en in <span class=\"_ _4\"></span>2022 werden e<span class=\"_ _4\"></span>r geen bedrage<span class=\"_ _4\"></span>n ontvangen.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Significante ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _4\"></span>, verbintenisse<span class=\"_ _4\"></span>n en voorwaar<span class=\"_ _4\"></span>delijke verplichting<span class=\"_ _4\"></span>en Naast <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>vorige <span class=\"_ _4\"></span>punt <span class=\"_ _4\"></span>beschre<span class=\"_ _4\"></span>ven <span class=\"_ _4\"></span>converteerba<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>leni<span class=\"_ _4\"></span>ngsovereenkoms<span class=\"_ _4\"></span>ten, <span class=\"_ _4\"></span>heeft<span class=\"_ _4\"></span> de <span class=\"_ _4\"></span>Groep <span class=\"_ _5\"></span>ee<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>aantal<span class=\"_ _4\"></span> andere <span class=\"_ _4\"></span>belang<span class=\"_ _4\"></span>rijke <span class=\"_ _4\"></span>overeenk<span class=\"_ _4\"></span>omsten <span class=\"_ _4\"></span>geslo<span class=\"_ _4\"></span>ten m<span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>externe <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>rtijen, waa<span class=\"_ _4\"></span>rdoor <span class=\"_ _4\"></span>Oxurio<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>ar <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten ko<span class=\"_ _4\"></span>n voortzetten in <span class=\"_ _4\"></span>2023<span class=\"lsf\">. </span> Hie<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>r <span class=\"_ _f\"> </span>vin<span class=\"_ _4\"></span>dt <span class=\"_ _f\"> </span>u <span class=\"_ _f\"> </span>een<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>overz<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>ht <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>bela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>ke <span class=\"_ _f\"> </span>ov<span class=\"_ _4\"></span>ere<span class=\"_ _4\"></span>enk<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ste<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>van<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>Oxur<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>voor<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>2023. <span class=\"_ _f\"> </span>Ee<span class=\"_ _4\"></span>n ov<span class=\"_ _4\"></span>eree<span class=\"_ _4\"></span>nko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>wo<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>ela<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>rij<span class=\"_ _4\"></span>k <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>esc<span class=\"_ _4\"></span>hou<span class=\"_ _4\"></span>wd<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>wan<span class=\"_ _4\"></span>nee<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ga<span class=\"_ _4\"></span>gem<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>bet<span class=\"_ _4\"></span>rek<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>ee<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>edr<span class=\"_ _4\"></span>ag <span class=\"_ _5\"></span>van me<span class=\"_ _4\"></span>er <span class=\"_ _5\"></span>da<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>m<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>joe<span class=\"_ _4\"></span>n <span class=\"_ _5\"></span>eur<span class=\"_ _4\"></span>o <span class=\"_ _5\"></span>of<span class=\"_ _4\"></span>, <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>he<span class=\"_ _4\"></span>t <span class=\"_ _5\"></span>ge<span class=\"_ _4\"></span>val<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>een<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>nie<span class=\"_ _4\"></span>uwe<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>overe<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>ms<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>wa<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>eer <span class=\"_ _5\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>d<span class=\"_ _4\"></span>erg<span class=\"_ _4\"></span>eli<span class=\"_ _4\"></span>jk<span class=\"_ _4\"></span> <span class=\"_ _5\"></span>effe<span class=\"_ _4\"></span>ct <span class=\"_ _5\"></span>ve<span class=\"_ _4\"></span>rw<span class=\"_ _4\"></span>ach<span class=\"_ _4\"></span>t wo<span class=\"_ _4\"></span>rdt <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> de<span class=\"_ _4\"></span> twa<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>f m<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>nde<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>gen<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>p d<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ers<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>gda<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>. Merk <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>bepaalde <span class=\"_ _9\"></span>overeenko<span class=\"_ _4\"></span>msten <span class=\"_ _2\"></span>voorzien <span class=\"_ _9\"></span>dat <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>osten <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>O&amp;O <span class=\"_ _9\"></span>en/of <span class=\"_ _9\"></span>inkomsten <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>gedeeld. Hoewel <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>overeenkoms<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>oprich<span class=\"_ _4\"></span>ting <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _2\"></span>gezamenlijk<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>comit\u00e9 <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>toezicht <span class=\"_ _2\"></span>houdt <span class=\"_ _2\"></span>op de  gezamenlijke  activit<span class=\"_ _4\"></span>eiten,  vallen  deze  overeenkom<span class=\"_ _4\"></span>sten  buiten <span class=\"_ _31\"> </span>het  toepassingsg<span class=\"_ _4\"></span>ebied  van <span class=\"_ _b\"> </span>IFRS  11 (\u201cGezamenlijk<span class=\"_ _4\"></span>e <span class=\"_ _a\"></span>overeenko<span class=\"_ _4\"></span>msten\u201d), <span class=\"_ _3\"></span>aangezien <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>Venno<span class=\"_ _4\"></span>otschap <span class=\"_ _3\"></span>concludeerde <span class=\"_ _3\"></span>dat <span class=\"_ _3\"></span>er <span class=\"_ _a\"></span>geen <span class=\"_ _a\"></span>gezamenlijke zeggenschap. <span class=\"_ _5\"></span>De <span class=\"_ _5\"></span>belangrijkste <span class=\"_ _5\"></span>indicatoren <span class=\"_ _5\"></span>die <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>overe<span class=\"_ _4\"></span>enkomsten <span class=\"_ _5\"></span>zijn <span class=\"_ _4\"></span>aange<span class=\"_ _4\"></span>troffen <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>die <span class=\"_ _5\"></span>hebben <span class=\"_ _5\"></span>geleid tot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>conclusie <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>Oxurion zeggenschap <span class=\"_ _2\"></span>heeft over <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>operaties <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relevant<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activiteiten en <span class=\"_ _2\"></span>daarom <span class=\"_ _2\"></span>de besluitvormend<span class=\"_ _4\"></span>e partij is in<span class=\"_ _4\"></span> de overeenko<span class=\"_ _4\"></span>msten, zijn d<span class=\"_ _4\"></span>e volgende<span class=\"_ _4\"></span>: \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _3\"></span>heeft <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>enige <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>exclusieve <span class=\"_ _3\"></span>beslissingsbevoe<span class=\"_ _4\"></span>gdheid <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ontwikkelin<span class=\"_ _4\"></span>gsactiviteiten<span class=\"_ _4\"></span>, </span></span>inclusief maar<span class=\"_ _4\"></span> niet beper<span class=\"_ _4\"></span>kt tot het on<span class=\"_ _4\"></span>twikkelingsplan<span class=\"_ _4\"></span>. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _4\"></span>draagt <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>kosten <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>uitgaven <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten in<span class=\"_ _4\"></span> het <span class=\"_ _4\"></span>kader <span class=\"_ _4\"></span>van h<span class=\"_ _4\"></span>et on<span class=\"_ _4\"></span>twikkelings<span class=\"_ _4\"></span>plan. </span></span>\u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _15\"> </span>is <span class=\"_ _14\"> </span>verantwo<span class=\"_ _4\"></span>ordelijk <span class=\"_ _15\"> </span>voor <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>voorbereidin<span class=\"_ _4\"></span>g, <span class=\"_ _15\"> </span>indiening <span class=\"_ _15\"> </span>en <span class=\"_ _14\"> </span>instandh<span class=\"_ _4\"></span>ouding <span class=\"_ _15\"> </span>van </span></span>goedkeuring<span class=\"_ _4\"></span>en van regelg<span class=\"_ _4\"></span>evende instanti<span class=\"_ _4\"></span>es. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uitsluitende verantwoordelijkh<span class=\"_ _4\"></span>eid <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>besl<span class=\"_ _4\"></span>issingsbevoeg<span class=\"_ _4\"></span>dheid <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>productie en </span></span>commercialis<span class=\"_ _4\"></span>ering. \u2022<span class=\"ff9\"> <span class=\"_ _29\"> </span><span class=\"ff2\">Oxurion is de <span class=\"_ _4\"></span>enige en exclu<span class=\"_ _4\"></span>sieve eigenaa<span class=\"_ _4\"></span>r van alle IP in <span class=\"_ _4\"></span>de meeste ov<span class=\"_ _4\"></span>ereenkomsten<span class=\"_ _3b\"> </span></span></span>Onderzoeks- en o<span class=\"_ _4\"></span>ntwikkeling<span class=\"_ _4\"></span>sovereenkomst<span class=\"_ _4\"></span>en Bicycle The<span class=\"_ _4\"></span>rapeutics In <span class=\"_ _3\"></span>augustus <span class=\"_ _3\"></span>2013 <span class=\"_ _a\"></span>sloot <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>onderzoeks- <span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>licentieovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _3\"></span>met <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>Therapeutics <span class=\"_ _3\"></span>(de<span class=\"_ _4\"></span> \u201c<span class=\"ff5\">Bicyclesamen<span class=\"_ _4\"></span>werkingso<span class=\"_ _4\"></span>vereenkomst<span class=\"ff4\">\u201d).  Op <span class=\"_ _b\"> </span>grond <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>staat  Bicycle <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>voor <span class=\"_ _b\"> </span>het<span class=\"_ _4\"></span> </span></span>identificer<span class=\"_ _4\"></span>en <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>Bicycle-peptiden <span class=\"_ _7\"> </span>met <span class=\"_ _7\"> </span>betrekking <span class=\"_ _6\"> </span>t<span class=\"_ _2\"></span>ot <span class=\"_ _7\"> </span>het <span class=\"_ _7\"> </span>doelwit <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>de <span class=\"_ _7\"> </span>samenwerking,<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>humaa<span class=\"_ _4\"></span>n plasmakall<span class=\"_ _4\"></span>ikre\u00efne, <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>gebrui<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>verschillende <span class=\"_ _3\"></span>indica<span class=\"_ _4\"></span>ties. <span class=\"_ _3\"></span>Oxurion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>veran<span class=\"_ _4\"></span>twoordelijk <span class=\"_ _3\"></span>voor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>verdere<span class=\"_ _4\"></span> ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>commercialisering <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>het <span class=\"_ _5\"></span>product <span class=\"_ _5\"></span>nadat <span class=\"_ _4\"></span>Bicycle <span class=\"_ _5\"></span>de <span class=\"_ _4\"></span>vooraf <span class=\"_ _5\"></span>bepaalde <span class=\"_ _4\"></span>ond<span class=\"_ _4\"></span>erzoeks-screenin<span class=\"_ _4\"></span>g heeft uitge<span class=\"_ _4\"></span>voerd.  De <span class=\"_ _3\"></span>samenwerking <span class=\"_ _3\"></span>omvat<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>twee <span class=\"_ _3\"></span>fasen. <span class=\"_ _3\"></span>Tijdens <span class=\"_ _3\"></span>Fase <span class=\"_ _3\"></span>1, <span class=\"_ _3\"></span>die <span class=\"_ _a\"></span>intussen <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>afgerond, <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>Bicycle <span class=\"_ _3\"></span>verplich<span class=\"_ _4\"></span>t <span class=\"_ _a\"></span>om specifieke <span class=\"_ _f\"> </span>onderzoeks<span class=\"_ _4\"></span>activitei<span class=\"_ _4\"></span>ten <span class=\"_ _17\"> </span>uit <span class=\"_ _f\"> </span>te <span class=\"_ _f\"> </span>voeren <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>overeens<span class=\"_ _4\"></span>temming <span class=\"_ _f\"> </span>met <span class=\"_ _f\"> </span>het <span class=\"_ _f\"> </span>onderzoekspl<span class=\"_ _4\"></span>an. <span class=\"_ _f\"> </span>Die activiteiten<span class=\"_ _4\"></span>  waren  ge<span class=\"_ _4\"></span>richt  op  he<span class=\"_ _4\"></span>t  screenen<span class=\"_ _4\"></span>  van  het<span class=\"_ _4\"></span>  doelwit  met  behulp<span class=\"_ _4\"></span>  van  h<span class=\"_ _4\"></span>et  Bicyclepla<span class=\"_ _4\"></span>tform  om verbinding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>te <span class=\"_ _2\"></span>identificere<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>voldeden <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>criteria<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>partijen <span class=\"_ _2\"></span>vooraf <span class=\"_ _2\"></span>hadden <span class=\"_ _2\"></span>bepaald. <span class=\"_ _2\"></span>Tijdens Fase <span class=\"_ _2\"></span>2, <span class=\"_ _9\"></span>die <span class=\"_ _2\"></span>momenteel <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gang <span class=\"_ _2\"></span>is, <span class=\"_ _2\"></span>zet <span class=\"_ _9\"></span>Oxurion <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>onderzo<span class=\"_ _4\"></span>eksactivi<span class=\"_ _4\"></span>teiten <span class=\"_ _2\"></span>rond <span class=\"_ _9\"></span>geselecte<span class=\"_ _4\"></span>erde <span class=\"_ _2\"></span>Bicycle<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>peptiden <span class=\"_ _4\"></span>voo<span class=\"_ _4\"></span>rt, <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>als <span class=\"_ _5\"></span>doel <span class=\"_ _5\"></span>ve<span class=\"_ _2\"></span>rbinding<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>identi<span class=\"_ _4\"></span>ficeren <span class=\"_ _5\"></span>voor <span class=\"_ _4\"></span>verdere <span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>twikkeling <span class=\"_ _5\"></span>en co<span class=\"_ _4\"></span>mmercialis<span class=\"_ _4\"></span>ering. Op <span class=\"_ _5\"></span>grond <span class=\"_ _4\"></span>van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Bicyclesam<span class=\"_ _4\"></span>enwerkingsove<span class=\"_ _4\"></span>reenkomst<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _5\"></span>THR-149 <span class=\"_ _5\"></span>geselecteerd <span class=\"_ _5\"></span>als <span class=\"_ _5\"></span>ontwikkelingsve<span class=\"_ _4\"></span>rbinding.<span class=\"_ _4\"></span>  Bicycle <span class=\"_ _7\"> </span>heeft <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>Oxurion <span class=\"_ _7\"> </span>bepaalde <span class=\"_ _7\"> </span>wereldwijd<span class=\"_ _4\"></span>e <span class=\"_ _7\"> </span>intellectuele <span class=\"_ _7\"> </span>eigendoms<span class=\"_ _4\"></span>rechten <span class=\"_ _6\"> </span>ve<span class=\"_ _2\"></span>rleend <span class=\"_ _6\"> </span>voor <span class=\"_ _7\"> </span>de ontwikkeling<span class=\"_ _4\"></span>, <span class=\"_ _6\"> </span>productie <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>commercialisering <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>licentie <span class=\"_ _6\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _6\"> </span>verbindi<span class=\"_ _4\"></span>ngen <span class=\"_ _b\"> </span>in <span class=\"_ _6\"> </span>verband <span class=\"_ _b\"> </span>met plasmakall<span class=\"_ _4\"></span>ikre\u00efne.  De Bic<span class=\"_ _4\"></span>ycle-samenw<span class=\"_ _4\"></span>erkingsover<span class=\"_ _4\"></span>eenkomst <span class=\"_ _4\"></span>voorzie<span class=\"_ _4\"></span>t in <span class=\"_ _4\"></span>een voorui<span class=\"_ _4\"></span>tbetaling <span class=\"_ _4\"></span>van 1<span class=\"_ _4\"></span>,0 milj<span class=\"_ _4\"></span>oen eu<span class=\"_ _4\"></span>ro en <span class=\"_ _4\"></span>mogelijke aanvullende <span class=\"_ _3\"></span>ond<span class=\"_ _4\"></span>erzoeks- <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>ontwikkeling<span class=\"_ _4\"></span>sfinanciering, <span class=\"_ _9\"></span>tegen <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>overeengekomen <span class=\"_ _9\"></span>FTE-tarief, <span class=\"_ _3\"></span>indien <span class=\"_ _9\"></span>de onderzoeksin<span class=\"_ _4\"></span>spanningen <span class=\"_ _e\"> </span>meer <span class=\"_ _e\"> </span>dan <span class=\"_ _e\"> </span>\u00e9\u00e9n <span class=\"_ _8\"> </span>FTE <span class=\"_ _e\"> </span>zouden <span class=\"_ _e\"> </span>verei<span class=\"_ _2\"></span>sen <span class=\"_ _e\"> </span>of <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>onderzoeksp<span class=\"_ _4\"></span>lan <span class=\"_ _e\"> </span>door <span class=\"_ _8\"> </span>Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _e\"> </span>zou worden gewij<span class=\"_ _4\"></span>zigd of uitgebr<span class=\"_ _4\"></span>eid.  Daarnaast  is  Oxurion  verplic<span class=\"_ _4\"></span>ht <span class=\"_ _31\"> </span>bepaalde  mijlpaalbetali<span class=\"_ _4\"></span>ngen  te  doen <span class=\"_ _b\"> </span>aan  Bicycl<span class=\"_ _4\"></span>e  bij  het <span class=\"_ _b\"> </span>behalen<span class=\"_ _4\"></span>  van gespecifice<span class=\"_ _4\"></span>erde <span class=\"_ _e\"> </span>onderzoeks-, <span class=\"_ _e\"> </span>ontwikkeling<span class=\"_ _4\"></span>s-, <span class=\"_ _e\"> </span>regelgevende <span class=\"_ _e\"></span>en <span class=\"_ _e\"> </span>commerci\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>mijlpalen <span class=\"_ _e\"> </span>van <span class=\"_ _e\"> </span>maximaal <span class=\"_ _e\"> </span>21 miljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(bv. <span class=\"_ _5\"></span>3<span class=\"_ _2\"></span> m<span class=\"_ _4\"></span>iljoen <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>met <span class=\"_ _4\"></span>betre<span class=\"_ _4\"></span>kking <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indi<span class=\"_ _4\"></span>en d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> beslu<span class=\"_ _4\"></span>it deze <span class=\"_ _5\"></span>uit <span class=\"_ _4\"></span>te <span class=\"_ _5\"></span>voeren, <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>5 <span class=\"_ _5\"></span>miljoen <span class=\"_ _5\"></span>euro <span class=\"_ _4\"></span>wanne<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>eerste <span class=\"_ _5\"></span>goedkeurin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>word<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>Regelgevende<span class=\"_ _4\"></span> Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  Onder <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>voorwaa<span class=\"_ _4\"></span>rden <span class=\"_ _17\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>Bicyclesam<span class=\"_ _4\"></span>enwerkings<span class=\"_ _4\"></span>overeenkomst, <span class=\"_ _17\"> </span>heeft <span class=\"_ _17\"> </span>Oxurion <span class=\"_ _17\"> </span>tot <span class=\"_ _16\"> </span>op <span class=\"_ _17\"> </span>heden mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>gedaan <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>ongeveer <span class=\"_ _9\"></span>5 <span class=\"_ _9\"></span>miljoen <span class=\"_ _9\"></span>eur<span class=\"_ _2\"></span>o. <span class=\"_ _9\"></span>Daarnaast <span class=\"_ _9\"></span>heeft <span class=\"_ _3\"></span>Bicycl<span class=\"_ _4\"></span>e, <span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>oor <span class=\"_ _3\"></span>zov<span class=\"_ _4\"></span>er <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>de samenwerking<span class=\"_ _4\"></span>sprodukten<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>waarop <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _a\"></span>verleende <span class=\"_ _a\"></span>licenties <span class=\"_ _e\"></span>betrekking <span class=\"_ _a\"></span>hebben, <span class=\"_ _a\"></span>in <span class=\"_ _e\"> </span>de <span class=\"_ _a\"></span>handel wordt  g<span class=\"_ _4\"></span>ebracht, <span class=\"_ _8\"> </span>recht  op <span class=\"_ _8\"> </span>gedifferentieerd<span class=\"_ _4\"></span>e  royal<span class=\"_ _4\"></span>tybetalingen <span class=\"_ _8\"> </span>van  mid-single  cijf<span class=\"_ _4\"></span>ers  op <span class=\"_ _8\"> </span>basis  van <span class=\"_ _8\"> </span>een percentag<span class=\"_ _4\"></span>e van de netto-omze<span class=\"_ _4\"></span>t. Royalty betaling<span class=\"_ _4\"></span>en zijn onderwo<span class=\"_ _4\"></span>rpen aan bepaald<span class=\"_ _4\"></span>e kortingen. <span class=\"_ _4\"></span>Bovendien,<span class=\"_ _4\"></span> indien <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>sublicen<span class=\"_ _4\"></span>tie <span class=\"_ _3\"></span>verleen<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>aa<span class=\"_ _4\"></span>n <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>derde <span class=\"_ _9\"></span>partij <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>rechten <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>prog<span class=\"_ _4\"></span>ramma <span class=\"_ _9\"></span>voor <span class=\"_ _3\"></span>nie<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span>oogheelkundig<span class=\"_ _4\"></span> gebruik, <span class=\"_ _4\"></span>zou Bic<span class=\"_ _4\"></span>ycle rech<span class=\"_ _4\"></span>t hebben op <span class=\"_ _4\"></span>gedifferen<span class=\"_ _4\"></span>tieerde <span class=\"_ _4\"></span>betalingen <span class=\"_ _4\"></span>van mid-sing<span class=\"_ _4\"></span>le cijfers to<span class=\"_ _4\"></span>t low-double <span class=\"_ _3\"></span>cijfe<span class=\"_ _4\"></span>rs <span class=\"_ _3\"></span>(niet <span class=\"_ _3\"></span>hoger <span class=\"_ _3\"></span>dan <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>eerste <span class=\"_ _3\"></span>kwartiel) <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>een <span class=\"_ _3\"></span>percentage <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>niet-royalty<span class=\"_ _4\"></span> sublicentie-in<span class=\"_ _4\"></span>komsten. <span class=\"_ _f\"> </span>In <span class=\"_ _17\"> </span>overeenstemming<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>met <span class=\"_ _16\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>IFRS-principes, <span class=\"_ _17\"> </span>worden <span class=\"_ _f\"> </span>in <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>bo<span class=\"_ _4\"></span>eken <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>de Vennootschap g<span class=\"_ _4\"></span>een voorzi<span class=\"_ _4\"></span>eningen getro<span class=\"_ _4\"></span>ffen voor de<span class=\"_ _4\"></span>ze betalingen<span class=\"_ _3b\"> </span><div class=\"c w2 h0 gs87\"><div class=\"t m0 x2 h3 ye2 ff2 fs1 fc1 sc1 ls1 ws0\">In <span class=\"_ _5\"></span>november <span class=\"_ _5\"></span>2017 <span class=\"_ _4\"></span>werd <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Bicyclesamenwe<span class=\"_ _4\"></span>rkingsovereenko<span class=\"_ _4\"></span>mst <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>wijzigd. <span class=\"_ _5\"></span>De <span class=\"_ _4\"></span>wijzigin<span class=\"_ _4\"></span>g <span class=\"_ _4\"></span>houdt <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>dat <span class=\"_ _5\"></span>Bicycle<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye3 ff2 fs1 fc1 sc1 ls1 ws0\">aanvullende <span class=\"_ _5\"></span>onderzoeksdien<span class=\"_ _4\"></span>sten <span class=\"_ _4\"></span>verle<span class=\"_ _4\"></span>ent <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>verba<span class=\"_ _4\"></span>nd <span class=\"_ _4\"></span>met<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>identificati<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>aanvull<span class=\"_ _4\"></span>ende <span class=\"_ _4\"></span>Bicycl<span class=\"_ _4\"></span>epeptiden,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye4 ff2 fs1 fc1 sc1 ls1 ws0\">die <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _5\"></span>dan <span class=\"_ _4\"></span>naa<span class=\"_ _4\"></span>r <span class=\"_ _5\"></span>eigen <span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>oeddunken <span class=\"_ _5\"></span>kan <span class=\"_ _5\"></span>selecteren <span class=\"_ _5\"></span>als <span class=\"_ _4\"></span>ontwi<span class=\"_ _4\"></span>kkelingsverbind<span class=\"_ _4\"></span>ingen. <span class=\"_ _5\"></span>Bicycle <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>verplicht </div><div class=\"t m0 x2 h3 ye5 ff2 fs1 fc1 sc1 ls1 ws0\">om het werk uit te voeren in overe<span class=\"_ _4\"></span>enstemming met<span class=\"_ _4\"></span> een gewijzigd onderzoeks<span class=\"_ _4\"></span>plan in het kader van Fase 1 </div><div class=\"t m0 x2 h3 ye6 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>samenwerking<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>verkreeg <span class=\"_ _4\"></span>daarvoo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>financi<span class=\"_ _4\"></span>ering <span class=\"_ _5\"></span>tegen <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>specifiek <span class=\"_ _4\"></span>FTE-<span class=\"_ _4\"></span>tarief, <span class=\"_ _5\"></span>plus <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>vergoeding </div><div class=\"t m0 x2 h3 ye7 ff2 fs1 fc1 sc1 ls1 ws0\">van <span class=\"_ _6\"> </span>directe <span class=\"_ _6\"> </span>onkos<span class=\"_ _4\"></span>ten. <span class=\"_ _6\"> </span>Oxurion <span class=\"_ _b\"> </span>is <span class=\"_ _6\"> </span>verantwoordelijk <span class=\"_ _b\"> </span>voor <span class=\"_ _6\"> </span>het <span class=\"_ _6\"> </span>onderzoek <span class=\"_ _6\"> </span>in <span class=\"_ _b\"> </span>Fase <span class=\"_ _6\"> </span>2 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>eventuele<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 ye8 ff2 fs1 fc1 sc1 ls1 ws0\">ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>na de <span class=\"_ _2\"></span>selecti<span class=\"_ _4\"></span>e van <span class=\"_ _2\"></span>een ontwikkelings<span class=\"_ _4\"></span>verbinding. Bicycle heeft Fase <span class=\"_ _2\"></span>1 van <span class=\"_ _2\"></span>het onderzoekspla<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 ye9 ff2 fs1 fc1 sc1 ls1 ws0\">afgerond. Er werden aanvull<span class=\"_ _4\"></span>ende mijlpalen toegevo<span class=\"_ _4\"></span>egd voor de <span class=\"_ _2\"></span>mogelijke aan<span class=\"_ _4\"></span>vullende in licentie gegeven<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 yea ff2 fs1 fc1 sc1 ls1 ws0\">verbinding<span class=\"_ _4\"></span>en, <span class=\"_ _2\"></span>in overeenstemmin<span class=\"_ _4\"></span>g met<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>mijlpalen van de <span class=\"_ _2\"></span>initi\u00eble Bicycle-samenwerking<span class=\"_ _4\"></span>sovereenko<span class=\"_ _4\"></span>mst. </div><div class=\"t m0 x2 h3 yeb ff2 fs1 fc1 sc1 ls1 ws0\">Dit heeft ge<span class=\"_ _4\"></span>en impact op <span class=\"_ _4\"></span>THR-149. </div><div class=\"t m0 x2 h3 yec ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y113 ff4 fs1 fc1 sc1 ls1 ws0\">Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>regels <span class=\"_ _5\"></span>van <span class=\"_ _5\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _5\"></span>(\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>tiva\u201d) <span class=\"_ _5\"></span>verwierf <span class=\"_ _4\"></span>Oxu<span class=\"_ _4\"></span>rion <span class=\"_ _4\"></span>ge<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>afz<span class=\"_ _4\"></span>onderlijk <span class=\"_ _5\"></span>immaterieel<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y114 ff2 fs1 fc1 sc1 ls1 ws0\">actiefbestand<span class=\"_ _4\"></span>deel <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>beantwo<span class=\"_ _4\"></span>ordt <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>definiti<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>IAS <span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8. <span class=\"_ _9\"></span>Deze <span class=\"_ _2\"></span>uitgaven <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>bijgevolg <span class=\"_ _9\"></span>geboek<span class=\"_ _4\"></span>t </div><div class=\"t m0 x2 h3 y115 ff2 fs1 fc1 sc1 ls1 ws0\">onder <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>uitgaven <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>onderzo<span class=\"_ _4\"></span>ek <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>on<span class=\"_ _4\"></span>twikkeling. <span class=\"_ _8\"> </span>Tot <span class=\"_ _e\"> </span>dusver <span class=\"_ _e\"> </span>werden <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>volgende <span class=\"_ _e\"> </span>voorschotten <span class=\"_ _e\"> </span>en </div><div class=\"t m0 x2 h3 y116 ff2 fs1 fc1 sc1 ls1 ws0\">mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>aan <span class=\"_ _9\"></span>Bicycle <span class=\"_ _2\"></span>gedaan: <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2013, <span class=\"_ _9\"></span>0,750 <span class=\"_ _9\"></span>miljoen <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>2017, <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y117 ff2 fs1 fc1 sc1 ls1 ws0\">euro in 201<span class=\"_ _4\"></span>8 en 2,0 miljo<span class=\"_ _4\"></span>en euro in 2<span class=\"_ _4\"></span>020. Al deze b<span class=\"_ _4\"></span>etalingen we<span class=\"_ _4\"></span>rden geboek<span class=\"_ _4\"></span>t als O&amp;O-kosten. </div><div class=\"t m0 x2 h3 y118 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y119 ff2 fs1 fc1 sc1 ls1 ws0\">De  Bic<span class=\"_ _4\"></span>yclesamen<span class=\"_ _4\"></span>werkingsov<span class=\"_ _4\"></span>ereenkoms<span class=\"_ _4\"></span>t  zal <span class=\"_ _8\"> </span>verder <span class=\"_ _8\"> </span>moeten  wo<span class=\"_ _4\"></span>rden <span class=\"_ _8\"> </span>ge\u00ebvalueerd <span class=\"_ _8\"> </span>gezien <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>huidige  e<span class=\"_ _4\"></span>n </div><div class=\"t m0 x2 h3 y11a ff2 fs1 fc1 sc1 ls1 ws0\">voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toelich<span class=\"_ _4\"></span>ting 3.2 van di<span class=\"_ _4\"></span>t jaarverslag). </div><div class=\"t m0 x2 h3 y11b ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11c ff2 fs1 fc1 sc1 ls1 ws0\">Galapagos </div><div class=\"t m0 x2 h3 y11d ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y11e ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion <span class=\"_ _6\"> </span>ondertekende <span class=\"_ _6\"> </span>de <span class=\"_ _7\"> </span>Galapagos-Licen<span class=\"_ _4\"></span>tieovereenk<span class=\"_ _4\"></span>omst, <span class=\"_ _7\"> </span>een <span class=\"_ _6\"> </span>wereldwijde <span class=\"_ _6\"> </span>en <span class=\"_ _7\"> </span>exclusieve <span class=\"_ _6\"> </span>licentie- </div><div class=\"t m0 x2 h3 y11f ff2 fs1 fc1 sc1 ls1 ws0\">overeenkoms<span class=\"_ _4\"></span>t met Galapago<span class=\"_ _4\"></span>s voor de ontwikkeling en commercialis<span class=\"_ _4\"></span>ering van integri<span class=\"_ _4\"></span>ne-antagonisten voor </div><div class=\"t m0 x2 h3 y120 ff2 fs1 fc1 sc1 ls1 ws0\">de behandeling van diab<span class=\"_ _4\"></span>etische oogziekt<span class=\"_ _4\"></span>en . Het THR-687-programma van de Venno<span class=\"_ _4\"></span>otschap, waar<span class=\"_ _4\"></span>voor de </div><div class=\"t m0 x2 h3 y121 ff2 fs1 fc1 sc1 ls1 ws0\">ontwikkeling<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>gepauzeerd<span class=\"_ _4\"></span>, <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>een  resultaat <span class=\"_ _b\"> </span>van  deze <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t. <span class=\"_ _b\"> </span>Oxurion  heeft <span class=\"_ _31\"> </span>krachtens <span class=\"_ _b\"> </span>deze<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y122 ff2 fs1 fc1 sc1 ls1 ws0\">overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>exclusieve <span class=\"_ _1a\"> </span>rechten <span class=\"_ _1a\"> </span>verkregen <span class=\"_ _20\"> </span>voor <span class=\"_ _15\"> </span>de <span class=\"_ _1a\"> </span>klinische <span class=\"_ _1a\"> </span>ontwikkeling, <span class=\"_ _1a\"> </span>productie <span class=\"_ _1a\"> </span>en </div><div class=\"t m0 x2 h3 y123 ff2 fs1 fc1 sc1 ls1 ws0\">commercialis<span class=\"_ _4\"></span>ering, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>erwijl <span class=\"_ _2\"></span>Galapagos <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>niet-terugbetaalb<span class=\"_ _4\"></span>are <span class=\"_ _9\"></span>voorafbetaald<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>vergoeding<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y124 ff2 fs1 fc1 sc1 ls1 ws0\">voor toegang tot de technol<span class=\"_ _4\"></span>ogie, mijlpaalbetalin<span class=\"_ _4\"></span>gen voor de ontwikkeling van maxi<span class=\"_ _4\"></span>maal 12,5 miljoen euro<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y125 ff2 fs1 fc1 sc1 ls1 ws0\">(bv. 1,<span class=\"_ _4\"></span>5 miljo<span class=\"_ _4\"></span>en euro<span class=\"_ _4\"></span> met<span class=\"_ _4\"></span> betrekkin<span class=\"_ _4\"></span>g to<span class=\"_ _4\"></span>t de <span class=\"_ _4\"></span>eerste <span class=\"_ _4\"></span>Fase <span class=\"_ _4\"></span>3-studie <span class=\"_ _4\"></span>indien <span class=\"_ _4\"></span>de Ve<span class=\"_ _4\"></span>nnootschap <span class=\"_ _4\"></span>beslui<span class=\"_ _4\"></span>t deze <span class=\"_ _4\"></span>uit te<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y126 ff2 fs1 fc1 sc1 ls1 ws0\">voeren, <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>miljoen <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>wanneer <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>eerste <span class=\"_ _b\"> </span>goedkeuring <span class=\"_ _b\"> </span>wordt <span class=\"_ _b\"> </span>verleend <span class=\"_ _6\"> </span>door <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Regelgevend<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2 h3 y127 ff2 fs1 fc1 sc1 ls1 ws0\">Autoriteit<span class=\"_ _4\"></span>en in de Verenigd<span class=\"_ _4\"></span>e Staten of<span class=\"_ _4\"></span> in de Europ<span class=\"_ _4\"></span>ese Unie voor <span class=\"_ _4\"></span>de eerste in<span class=\"_ _4\"></span>dicatie).  </div><div class=\"t m0 x2 h3 y128 ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y129 ff2 fs1 fc1 sc1 ls1 ws0\">Bovendien <span class=\"_ _a\"></span>zou <span class=\"_ _e\"></span>Galapagos, <span class=\"_ _3\"></span>voor <span class=\"_ _e\"> </span>zover <span class=\"_ _e\"> </span>een <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"> </span>samenwe<span class=\"_ _4\"></span>rkingsproduc<span class=\"_ _4\"></span>ten <span class=\"_ _e\"> </span>die <span class=\"_ _e\"></span>onder <span class=\"_ _a\"></span>de <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"></span>Oxurion </div><div class=\"t m0 x2 h3 y12a ff2 fs1 fc1 sc1 ls1 ws0\">verleende <span class=\"_ _9\"></span>licen<span class=\"_ _4\"></span>ties <span class=\"_ _9\"></span>vallen <span class=\"_ _9\"></span>wordt <span class=\"_ _9\"></span>gecommercialise<span class=\"_ _4\"></span>erd, <span class=\"_ _9\"></span>recht <span class=\"_ _9\"></span>hebben <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>bepaalde <span class=\"_ _3\"></span>op<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>verkoop <span class=\"_ _9\"></span>gebaseerde </div><div class=\"t m0 x2 h3 y12b ff2 fs1 fc1 sc1 ls1 ws0\">mijlpaalbetaling<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>oplopende <span class=\"_ _9\"></span>royaltyvergoeding<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>om <span class=\"_ _9\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>bij <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>5% <span class=\"_ _9\"></span>op <span class=\"_ _3\"></span>bas<span class=\"_ _4\"></span>is <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>percen<span class=\"_ _4\"></span>tage </div><div class=\"t m0 x2 h3 y12c ff2 fs1 fc1 sc1 ls1 ws0\">van de <span class=\"_ _2\"></span>netto-omzet, behoudens in geval <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een jaaromzet van <span class=\"_ _2\"></span>meer dan 500 <span class=\"_ _2\"></span>miljoen euro, <span class=\"_ _2\"></span>in welk <span class=\"_ _2\"></span>geval </div><div class=\"t m0 x2 h3 y12d ff2 fs1 fc1 sc1 ls1 ws0\">de royaltyve<span class=\"_ _4\"></span>rgoeding hoge<span class=\"_ _4\"></span>r is </div><div class=\"t m0 x2 h3 y12e ff2 fs1 fc1 sc1 ls1 ws0\"> </div><div class=\"t m0 x2 h3 y12f ff2 fs1 fc1 sc1 ls1 ws0\">In september 2017 <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>de Galapagos-Licentieove<span class=\"_ _4\"></span>reenkom<span class=\"_ _4\"></span>st <span class=\"_ _2\"></span>gewijzigd. Op <span class=\"_ _2\"></span>grond van <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>wijziging<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>nam </div><div class=\"t m0 x2 h3 y130 ff2 fs1 fc1 sc1 ls1 ws0\">Oxurion  de <span class=\"_ _b\"> </span>opvolging  en <span class=\"_ _b\"> </span>instandhouding<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>van <span class=\"_ _b\"> </span>de  in <span class=\"_ _b\"> </span>licentie <span class=\"_ _b\"> </span>gegev<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>octrooien  over <span class=\"_ _b\"> </span>en  verwierf  de </div><div class=\"t m0 x2 h3 y131 ff2 fs1 fc1 sc1 ls1 ws0\">Vennootschap <span class=\"_ _3\"></span>bijg<span class=\"_ _4\"></span>evolg <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>rechten <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>in <span class=\"_ _a\"></span>licentie <span class=\"_ _3\"></span>gegeven <span class=\"_ _3\"></span>octrooien<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>met <span class=\"_ _a\"></span>ingang<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _a\"></span>25 <span class=\"_ _3\"></span>september<span class=\"_ _4\"></span> </div><div class=\"t m0 x2 h3 y132 ff2 fs1 fc1 sc1 ls1 ws0\">2017.  Oxurion <span class=\"_ _b\"> </span>hee<span class=\"_ _4\"></span>ft <span class=\"_ _b\"> </span>het  recht  om  zijn <span class=\"_ _b\"> </span>gedocumen<span class=\"_ _4\"></span>teerde  en <span class=\"_ _b\"> </span>redelijke<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>kosten  voor  de <span class=\"_ _b\"> </span>opvolgin<span class=\"_ _4\"></span>g <span class=\"_ _b\"> </span>en </div><div class=\"t m0 x2 h3 y133 ff2 fs1 fc1 sc1 ls1 ws0\">instandhoudin<span class=\"_ _4\"></span>g <span class=\"_ _8\"> </span><span class=\"ff4\">van  de <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>licentie <span class=\"_ _8\"> </span>gegeven <span class=\"_ _8\"> </span>octrooien <span class=\"_ _8\"> </span>af <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _8\"> </span>trekken <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de  ro<span class=\"_ _4\"></span>yalty\u2019s <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>krachtens <span class=\"_ _8\"> </span>de </span></div><div class=\"t m0 x2 h3 y134 ff2 fs1 fc1 sc1 ls1 ws0\">Galapagos-Licen<span class=\"_ _4\"></span>tieovere<span class=\"_ _4\"></span>enkomst  aan <span class=\"_ _b\"> </span>Galapagos<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>verschuldi<span class=\"_ _4\"></span>gd  zijn. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>overeenstemm<span class=\"_ _4\"></span>ing  met <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>IFRS<span class=\"_ _2\"></span>-<span class=\"_ _3b\"> </span></div><div class=\"t m0 x2 h3 y135 ff2 fs1 fc1 sc1 ls1 ws0\">principes, wo<span class=\"_ _4\"></span>rden in de bo<span class=\"_ _4\"></span>eken van de <span class=\"_ _4\"></span>Vennootschap<span class=\"_ _4\"></span> geen voorziening<span class=\"_ _4\"></span>en getroffen <span class=\"_ _4\"></span>voor deze be<span class=\"_ _4\"></span>talingen.<span class=\"_ _3b\"> </span> </div><div class=\"t m0 x2 h3 y136 ff2 fs1 fc1 sc1 ls1 ws0\"> <span class=\"_ _1e\"> </span> </div></div>Oxurion  heeft <span class=\"_ _b\"> </span>in  april <span class=\"_ _b\"> </span>2016  een <span class=\"_ _31\"> </span>vooruitbetaling  van  1<span class=\"_ _2\"></span>,0 <span class=\"_ _b\"> </span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _b\"> </span>euro  gedaan <span class=\"_ _b\"> </span>aan  Galapagos  nadat Galapagos <span class=\"_ _11\"> </span>de <span class=\"_ _20\"> </span>gelicentiee<span class=\"_ _4\"></span>rde <span class=\"_ _11\"> </span>verbinding <span class=\"_ _20\"> </span>aan <span class=\"_ _11\"> </span>Oxurion <span class=\"_ _20\"> </span>had <span class=\"_ _20\"> </span>geleverd, <span class=\"_ _11\"> </span>evenal<span class=\"_ _4\"></span>s <span class=\"_ _20\"> </span>alle <span class=\"_ _20\"> </span>gegevens <span class=\"_ _11\"> </span>en productiekno<span class=\"_ _4\"></span>whow met be<span class=\"_ _4\"></span>trekking tot de g<span class=\"_ _4\"></span>elicentiee<span class=\"_ _4\"></span>rde verbinding<span class=\"_ _4\"></span>en. Deze vergoed<span class=\"_ _4\"></span>ing werd geacti<span class=\"_ _4\"></span>veerd als <span class=\"_ _7\"> </span>immaterieel <span class=\"_ _6\"> </span>actiefbesta<span class=\"_ _4\"></span>nddeel <span class=\"_ _7\"> </span>aangezien <span class=\"_ _6\"> </span>ze <span class=\"_ _7\"> </span>voldoet <span class=\"_ _7\"> </span>aan <span class=\"_ _7\"> </span>de <span class=\"_ _7\"> </span>voorwaarden <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>afzonderlijk verworven <span class=\"_ _1b\"> </span>immaterie<span class=\"_ _4\"></span>el <span class=\"_ _11\"> </span>actiefbestandd<span class=\"_ _4\"></span>eel <span class=\"_ _1b\"> </span>van <span class=\"_ _11\"> </span>IAS <span class=\"_ _1b\"> </span>38, <span class=\"_ _11\"> </span>par. <span class=\"_ _11\"> </span>25. <span class=\"_ _1b\"> </span>Galapagos <span class=\"_ _1b\"> </span>heeft <span class=\"_ _11\"> </span>geen <span class=\"_ _11\"> </span>verdere<span class=\"_ _4\"></span> prestatiev<span class=\"_ _4\"></span>erplichtingen <span class=\"_ _9\"></span>voor <span class=\"_ _9\"></span>ontwikkelingsdiens<span class=\"_ _4\"></span>ten. <span class=\"_ _3\"></span>Aan<span class=\"_ _4\"></span>gezien <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>niet <span class=\"_ _9\"></span>tot <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>mercialise<span class=\"_ _4\"></span>ring <span class=\"_ _3\"></span>kwam<span class=\"_ _3b\"> </span>en er<span class=\"_ _4\"></span> geen <span class=\"_ _4\"></span>winst <span class=\"_ _4\"></span>werd<span class=\"_ _4\"></span> gegenere<span class=\"_ _4\"></span>erd, <span class=\"_ _4\"></span>werd <span class=\"_ _4\"></span>tot op<span class=\"_ _4\"></span> heden <span class=\"_ _4\"></span>geen <span class=\"_ _4\"></span>afschrijving<span class=\"_ _4\"></span> gebo<span class=\"_ _4\"></span>ekt. To<span class=\"_ _4\"></span>t dusve<span class=\"_ _4\"></span>r werden<span class=\"_ _4\"></span> ge<span class=\"_ _4\"></span>en andere voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> betaald aan Galap<span class=\"_ _4\"></span>agos.<span class=\"_ _3b\"> </span>De <span class=\"_ _16\"> </span>toeko<span class=\"_ _4\"></span>mstige <span class=\"_ _17\"> </span>mijlpalen <span class=\"_ _17\"> </span>dienen <span class=\"_ _16\"> </span>te <span class=\"_ _16\"> </span>word<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>beoo<span class=\"_ _4\"></span>rdeeld <span class=\"_ _16\"> </span>om <span class=\"_ _f\"> </span>t<span class=\"_ _2\"></span>e <span class=\"_ _16\"> </span>bepal<span class=\"_ _4\"></span>en <span class=\"_ _16\"> </span>of <span class=\"_ _17\"> </span>ze <span class=\"_ _16\"> </span>voldoen <span class=\"_ _17\"> </span>aan <span class=\"_ _16\"> </span>de activeringscri<span class=\"_ _4\"></span>teria <span class=\"_ _19\"> </span>opgeno<span class=\"_ _4\"></span>men <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>IAS <span class=\"_ _19\"> </span>38, <span class=\"_ _16\"> </span>eenmaal <span class=\"_ _19\"> </span>ze <span class=\"_ _19\"> </span>zijn <span class=\"_ _19\"> </span>betaald. <span class=\"_ _16\"> </span>Zie <span class=\"_ _1f\"> </span>het <span class=\"_ _16\"> </span>hoofdstuk <span class=\"_ _19\"> </span>over <span class=\"_ _19\"> </span>het boekhoudbeleid<span class=\"_ _4\"></span> inzake imm<span class=\"_ _4\"></span>ateri\u00eble acti<span class=\"_ _4\"></span>va voor m<span class=\"_ _4\"></span>eer details. De <span class=\"_ _f\"> </span>Galapagos<span class=\"_ _4\"></span>-Licentieove<span class=\"_ _4\"></span>reenkomst <span class=\"_ _7\"> </span>zal <span class=\"_ _f\"> </span>verder <span class=\"_ _f\"> </span>moete<span class=\"_ _4\"></span>n <span class=\"_ _f\"> </span>worden <span class=\"_ _f\"> </span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _f\"> </span>ge<span class=\"_ _4\"></span>zien <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>huidige<span class=\"_ _4\"></span> <span class=\"_ _f\"> </span>en voorgenomen<span class=\"_ _4\"></span> activiteiten <span class=\"_ _4\"></span>van het bed<span class=\"_ _4\"></span>rijf (zie toeli<span class=\"_ _4\"></span>chting 3.2 van di<span class=\"_ _4\"></span>t jaarversla<span class=\"_ _4\"></span>g). Overeenkomst<span class=\"_ _4\"></span> voor klinische pro<span class=\"_ _4\"></span>even Syneos Health<span class=\"_ _4\"></span> Syneos  He<span class=\"_ _4\"></span>alth  (\"<span class=\"ff5\">S<span class=\"_ _4\"></span>yneos<span class=\"ff2\">\")  l<span class=\"_ _4\"></span>evert  kl<span class=\"_ _4\"></span>inische  ond<span class=\"_ _4\"></span>erzoeksdi<span class=\"_ _4\"></span>ensten  voor<span class=\"_ _4\"></span>  de  on<span class=\"_ _4\"></span>twikkeli<span class=\"_ _4\"></span>ng  van  T<span class=\"_ _4\"></span>HR-149.  De<span class=\"_ _4\"></span> </span></span>diensten worden op projectbasis<span class=\"_ _4\"></span> gefactureerd door middel van werkorders (\"<span class=\"ff5\">Werkorders</span>\") aangegaan op basis <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>Master <span class=\"_ _2\"></span>Services <span class=\"_ _9\"></span>Agreem<span class=\"_ _4\"></span>ent <span class=\"_ _9\"></span>(de <span class=\"_ _9\"></span>\"<span class=\"ff5\">MSA</span>\") <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>Klinisch <span class=\"_ _2\"></span>Onderzoek <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>Gerelateerd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>Diensten van 19 augus<span class=\"_ _4\"></span>tus 2016.  De MS<span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>verplich<span class=\"_ _4\"></span>t de <span class=\"_ _5\"></span>partijen <span class=\"_ _4\"></span>om co<span class=\"_ _4\"></span>mmercie<span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>redelijke <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>spanningen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en om<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>studie <span class=\"_ _4\"></span>tijdig <span class=\"_ _5\"></span>t<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>laten vorderen <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>om <span class=\"_ _e\"> </span>te <span class=\"_ _8\"> </span>voldoen <span class=\"_ _a\"></span>aan <span class=\"_ _8\"> </span>alle <span class=\"_ _e\"> </span>tijdlijnen <span class=\"_ _e\"> </span>voor <span class=\"_ _8\"> </span>s<span class=\"_ _4\"></span>tudiemijlpalen <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>streefda<span class=\"_ _4\"></span>ta, <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>toepassing <span class=\"_ _e\"> </span>van professionele <span class=\"_ _9\"></span>normen <span class=\"_ _9\"></span>die <span class=\"_ _3\"></span>cons<span class=\"_ _4\"></span>istent <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>GCP<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>over<span class=\"_ _4\"></span>eenstemming <span class=\"_ _9\"></span>met <span class=\"_ _3\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>toepasseli<span class=\"_ _4\"></span>jke <span class=\"_ _9\"></span>wet<span class=\"_ _2\"></span>- <span class=\"_ _3\"></span>en<span class=\"_ _4\"></span> regelgeving<span class=\"_ _4\"></span>. De belangrijkste mijlpal<span class=\"_ _4\"></span>en en streefdata van de studie worden beschreven in de bindende Werkorde<span class=\"_ _4\"></span>rs die onder de MSA zijn aangegaa<span class=\"_ _4\"></span>n. Onder voorbehoud van<span class=\"_ _4\"></span> onderling overeeng<span class=\"_ _4\"></span>ekomen orderwijzig<span class=\"_ _4\"></span>ingen vormt<span class=\"_ _4\"></span> het <span class=\"_ _b\"> </span>Werkorde<span class=\"_ _4\"></span>r <span class=\"_ _b\"> </span>een <span class=\"_ _b\"> </span>binden<span class=\"_ _4\"></span>de <span class=\"_ _b\"> </span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>zijn  de <span class=\"_ _b\"> </span>part<span class=\"_ _2\"></span>ijen <span class=\"_ _b\"> </span>verplicht<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>om <span class=\"_ _b\"> </span>commercie<span class=\"_ _4\"></span>el <span class=\"_ _b\"> </span>redelijke inspannin<span class=\"_ _4\"></span>gen <span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>lever<span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>om <span class=\"_ _5\"></span>te <span class=\"_ _4\"></span>voldoen <span class=\"_ _5\"></span>aan <span class=\"_ _4\"></span>de <span class=\"_ _5\"></span>tijdlijnen <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>budgetten <span class=\"_ _4\"></span>die<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>zijn <span class=\"_ _4\"></span>vas<span class=\"_ _4\"></span>tgesteld <span class=\"_ _5\"></span>in <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Werko<span class=\"_ _4\"></span>rders,<span class=\"_ _4\"></span> tenzij een ord<span class=\"_ _4\"></span>erwijziging is<span class=\"_ _4\"></span> overeeng<span class=\"_ _4\"></span>ekomen. Het Werkorder voor THR-149 specificeert de basisparameters van de <span class=\"_ _2\"></span>THR <span class=\"_ _2\"></span>-149-s<span class=\"_ _4\"></span>tudie, inclusief, maar niet beperkt <span class=\"_ _8\"> </span>t<span class=\"_ _2\"></span>ot,  de <span class=\"_ _8\"> </span>reikwijdte  van <span class=\"_ _8\"> </span>het  werk,  studi<span class=\"_ _4\"></span>especifieke <span class=\"_ _8\"> </span>aannames,  gesc<span class=\"_ _4\"></span>hatte  tij<span class=\"_ _4\"></span>dsperiode  voor <span class=\"_ _8\"> </span>het voltooien <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>diens<span class=\"_ _4\"></span>ten, <span class=\"_ _9\"></span>geschat <span class=\"_ _9\"></span>budget, <span class=\"_ _9\"></span>betalings- <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>valuta <span class=\"_ _9\"></span>afspraken, <span class=\"_ _9\"></span>toewijzing <span class=\"_ _2\"></span>van <span class=\"_ _3\"></span>middele<span class=\"_ _4\"></span>n <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>/ <span class=\"_ _9\"></span>of,<span class=\"_ _4\"></span> indien van <span class=\"_ _4\"></span>toepas<span class=\"_ _4\"></span>sing, an<span class=\"_ _4\"></span>dere specifi<span class=\"_ _4\"></span>eke diens<span class=\"_ _4\"></span>ten die<span class=\"_ _4\"></span> doo<span class=\"_ _4\"></span>r Syneos m<span class=\"_ _4\"></span>oeten <span class=\"_ _4\"></span>worden <span class=\"_ _4\"></span>uitgevoerd. <span class=\"_ _4\"></span>Het budg<span class=\"_ _4\"></span>et in het THR-149 We<span class=\"_ _4\"></span>rkorder kan doo<span class=\"_ _4\"></span>r middel van een orderwij<span class=\"_ _4\"></span>ziging worden ge<span class=\"_ _4\"></span>wijzigd als er wijzig<span class=\"_ _4\"></span>ingen zijn in <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>omvang <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>werk <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aannames <span class=\"_ _2\"></span>die <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>grond<span class=\"_ _4\"></span>slag <span class=\"_ _9\"></span>liggen <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>het <span class=\"_ _9\"></span>Werkorder,<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>op <span class=\"_ _9\"></span>voorwaarde<span class=\"_ _4\"></span> dat de orderwij<span class=\"_ _4\"></span>ziging tussen<span class=\"_ _4\"></span> de partijen<span class=\"_ _4\"></span> wordt ove<span class=\"_ _4\"></span>reengekom<span class=\"_ _4\"></span>en. Syneos leverde ook diensten voor de INTEGRAL-studie van THR-687, die is be\u00ebindigd en wordt afgebouwd overeenkoms<span class=\"_ _4\"></span>tig de voor<span class=\"_ _4\"></span>waarden van d<span class=\"_ _4\"></span>e werkopd<span class=\"_ _4\"></span>racht voor TH<span class=\"_ _4\"></span>R<span class=\"_ _2\"></span>-687.<span class=\"_ _3b\"> </span>Overeenkom<span class=\"_ _4\"></span>stig <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>regels <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>IAS <span class=\"_ _9\"></span>38 <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cImmateri\u00ebl<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>activa\u201d) <span class=\"_ _2\"></span>worden <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>aan <span class=\"_ _9\"></span>Syneos <span class=\"_ _2\"></span>vergoede <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>niet gemaakt om een actiefbes<span class=\"_ _4\"></span>tanddeel te verwerven of om de economische voo<span class=\"_ _4\"></span>rdelen te vergroten die reeds<span class=\"_ _4\"></span> in <span class=\"_ _3\"></span>een <span class=\"_ _3\"></span>actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>zijn <span class=\"_ _a\"></span>vervat. <span class=\"_ _3\"></span>Het <span class=\"_ _3\"></span>betreft<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>hier <span class=\"_ _3\"></span>veeleer <span class=\"_ _3\"></span>uitbestede<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>O&amp;O-kosten. <span class=\"_ _3\"></span>Dergelijke<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>kosten<span class=\"_ _4\"></span> worden <span class=\"_ _8\"> </span>bijgevolg <span class=\"_ _8\"> </span>gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>de  r<span class=\"_ _4\"></span>esultatenrekeni<span class=\"_ _4\"></span>ng <span class=\"_ _8\"> </span>naarmate <span class=\"_ _8\"> </span>ze <span class=\"_ _8\"> </span>worden <span class=\"_ _8\"> </span>gemaakt. <span class=\"_ _8\"> </span>Voorui<span class=\"_ _4\"></span>tbetalingen<span class=\"_ _4\"></span> vallen ten <span class=\"_ _2\"></span>laste van <span class=\"_ _2\"></span>het actiefbestandde<span class=\"_ _4\"></span>el <span class=\"_ _2\"></span>waarvoo<span class=\"_ _4\"></span>r <span class=\"_ _2\"></span>ze plaatsvinden, en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>voorscho<span class=\"_ _4\"></span>tten <span class=\"_ _2\"></span>worden geboekt<span class=\"_ _4\"></span> op <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultatenr<span class=\"_ _4\"></span>ekening <span class=\"_ _9\"></span>naarmat<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>worden <span class=\"_ _9\"></span>betaald. <span class=\"_ _2\"></span>In <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>werd <span class=\"_ _9\"></span>respe<span class=\"_ _4\"></span>ctievelijk <span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1 <span class=\"_ _9\"></span>miljoen<span class=\"_ _4\"></span> euro en <span class=\"_ _4\"></span>7,4 miljo<span class=\"_ _4\"></span>en euro <span class=\"_ _4\"></span>betaald <span class=\"_ _4\"></span>aan Syneos<span class=\"_ _4\"></span> en gebo<span class=\"_ _4\"></span>ekt <span class=\"_ _4\"></span>als O&amp;O-ui<span class=\"_ _4\"></span>tgaven. Eind <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> stond een <span class=\"_ _4\"></span>voorsch<span class=\"_ _4\"></span>ot op de balans g<span class=\"_ _4\"></span>eboekt ten b<span class=\"_ _4\"></span>edrage van <span class=\"_ _4\"></span>0,4 miljoen euro<span class=\"_ _4\"></span>. De <span class=\"_ _3\"></span>MSA <span class=\"_ _9\"></span>zal <span class=\"_ _9\"></span>verder <span class=\"_ _3\"></span>moe<span class=\"_ _4\"></span>ten <span class=\"_ _9\"></span>worden <span class=\"_ _3\"></span>ge\u00ebvalu<span class=\"_ _4\"></span>eerd <span class=\"_ _9\"></span>gezien <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>huidige <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>voorgeno<span class=\"_ _4\"></span>men <span class=\"_ _9\"></span>activiteiten <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>het bedrijf (zie <span class=\"_ _4\"></span>toelichting 3.<span class=\"_ _4\"></span>2 van dit jaarvers<span class=\"_ _4\"></span>lag).<span class=\"_ _3b\"> </span>Licentie-, ontwik<span class=\"_ _4\"></span>kelings- en c<span class=\"_ _4\"></span>ommerci\u00eble over<span class=\"_ _4\"></span>eenkomste<span class=\"_ _4\"></span>n Eumedica and Inc<span class=\"_ _4\"></span>eptua<span class=\"_ _4\"></span> In <span class=\"_ _9\"></span>juni <span class=\"_ _3\"></span>2018 <span class=\"_ _9\"></span>ondertekenden<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Oxurion <span class=\"_ _9\"></span>en <span class=\"_ _3\"></span>Eum<span class=\"_ _4\"></span>edica <span class=\"_ _9\"></span>een <span class=\"_ _3\"></span>com<span class=\"_ _4\"></span>merci\u00eble <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>waarbij <span class=\"_ _9\"></span>Eumedica <span class=\"_ _9\"></span>de distributie van <span class=\"_ _9\"></span>JETREA\u00ae <span class=\"_ _2\"></span>gaat verzorgen. <span class=\"_ _2\"></span>Eumedica <span class=\"_ _2\"></span>zal <span class=\"_ _9\"></span>optr<span class=\"_ _4\"></span>eden <span class=\"_ _2\"></span>als <span class=\"_ _9\"></span>agent <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Oxurion, <span class=\"_ _2\"></span>aangezien <span class=\"_ _2\"></span>Oxurion<span class=\"_ _4\"></span> een primair<span class=\"_ _4\"></span>e veran<span class=\"_ _4\"></span>twoordelijkh<span class=\"_ _4\"></span>eid draagt voor<span class=\"_ _4\"></span> de produ<span class=\"_ _4\"></span>ctkwaliteit,<span class=\"_ _4\"></span> het voorraadrisic<span class=\"_ _4\"></span>o en de p<span class=\"_ _4\"></span>rijsvorming.<span class=\"_ _4\"></span> De <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>egeling <span class=\"_ _9\"></span>heeft <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>kenmerken <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>een <span class=\"_ _9\"></span>consignatieo<span class=\"_ _4\"></span>vereenkoms<span class=\"_ _4\"></span>t <span class=\"_ _9\"></span>waarbij <span class=\"_ _3\"></span>Eumedi<span class=\"_ _4\"></span>ca <span class=\"_ _3\"></span>geen <span class=\"_ _9\"></span>zeggenschap<span class=\"_ _4\"></span> heeft <span class=\"_ _e\"> </span>over <span class=\"_ _8\"> </span>het <span class=\"_ _e\"> </span>product <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>Oxurion <span class=\"_ _e\"> </span>het <span class=\"_ _8\"> </span>geb<span class=\"_ _4\"></span>ruik <span class=\"_ _8\"> </span>ervan <span class=\"_ _a\"></span>kan <span class=\"_ _8\"> </span>sturen <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>om <span class=\"_ _e\"> </span>terugzending <span class=\"_ _e\"> </span>kan <span class=\"_ _8\"> </span>verzo<span class=\"_ _4\"></span>eken. Eumedica <span class=\"_ _a\"></span>zal <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>betalingen<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>voor <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _a\"></span>innen <span class=\"_ _a\"></span>bij <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>eindklanten. <span class=\"_ _a\"></span>Eumedica <span class=\"_ _3\"></span>brengt <span class=\"_ _a\"></span>een <span class=\"_ _a\"></span>maandelijkse distributiev<span class=\"_ _4\"></span>ergoeding <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rekening <span class=\"_ _2\"></span>voor <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>geleverd<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>diensten, waaronder <span class=\"_ _2\"></span>klantenservice<span class=\"_ _4\"></span>, <span class=\"_ _9\"></span>kosten voor <span class=\"_ _9\"></span>het<span class=\"_ _4\"></span> voorbereid<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>verzending, <span class=\"_ _f\"> </span>verpakking, <span class=\"_ _17\"> </span>opslag<span class=\"_ _4\"></span>, <span class=\"_ _17\"> </span>etikettering <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>herverpa<span class=\"_ _4\"></span>kki<span class=\"_ _2\"></span>ng, <span class=\"_ _f\"> </span>administratie, vernietigin<span class=\"_ _4\"></span>g en afvalver<span class=\"_ _4\"></span>werking, enz.<span class=\"_ _4\"></span> Onder IFRS <span class=\"_ _2\"></span>15 zal <span class=\"_ _2\"></span>Oxurion slechts <span class=\"_ _2\"></span>\u00e9\u00e9n prestatieverpl<span class=\"_ _4\"></span>ichting hebben, te <span class=\"_ _2\"></span>weten <span class=\"_ _2\"></span>de levering van <span class=\"_ _2\"></span>het product aan <span class=\"_ _4\"></span>de eindkl<span class=\"_ _4\"></span>ant. <span class=\"_ _4\"></span>Aan <span class=\"_ _4\"></span>deze <span class=\"_ _4\"></span>prestati<span class=\"_ _4\"></span>everplichting<span class=\"_ _4\"></span> word<span class=\"_ _4\"></span>t v<span class=\"_ _4\"></span>oldaan <span class=\"_ _4\"></span>wanneer <span class=\"_ _4\"></span>Eumedica <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>produ<span class=\"_ _4\"></span>ct o<span class=\"_ _4\"></span>verdraag<span class=\"_ _4\"></span>t (levert) <span class=\"_ _a\"></span>aan <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>eindklant, <span class=\"_ _a\"></span>aangezien <span class=\"_ _e\"> </span>dit <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>moment <span class=\"_ _e\"> </span>is <span class=\"_ _e\"> </span>waarop <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>klant <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>controle <span class=\"_ _a\"></span>over <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>product verkrijgt. <span class=\"_ _a\"></span>Daarom <span class=\"_ _e\"> </span>worden <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>opbrengst<span class=\"_ _4\"></span>en <span class=\"_ _e\"> </span>geboekt <span class=\"_ _e\"> </span>op <span class=\"_ _a\"></span>het <span class=\"_ _8\"> </span>tijdstip <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>levering <span class=\"_ _a\"></span>door <span class=\"_ _8\"> </span>Eum<span class=\"_ _4\"></span>edica <span class=\"_ _e\"> </span>aan <span class=\"_ _e\"> </span>de eindklant, <span class=\"_ _3\"></span>ten <span class=\"_ _3\"></span>bedrage<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>de <span class=\"_ _a\"></span>prijs <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>het <span class=\"_ _3\"></span>product. <span class=\"_ _3\"></span>Hoewel <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>voorraden<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>zich <span class=\"_ _3\"></span>bij <span class=\"_ _3\"></span>Eumedica <span class=\"_ _3\"></span>bevinden,<span class=\"_ _4\"></span> worden <span class=\"_ _b\"> </span>ze <span class=\"_ _6\"> </span>overeenkomstig<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>consignatievoor<span class=\"_ _4\"></span>waarden <span class=\"_ _b\"> </span>opgenomen <span class=\"_ _6\"> </span>als <span class=\"_ _6\"> </span>voorrad<span class=\"_ _4\"></span>en <span class=\"_ _6\"> </span>van <span class=\"_ _6\"> </span>Oxurion. <span class=\"_ _b\"> </span>De vergoeding<span class=\"_ _4\"></span>en  aan  Eumedic<span class=\"_ _4\"></span>a  worden  deels<span class=\"_ _4\"></span>  geboekt  als<span class=\"_ _4\"></span>  distributiekost<span class=\"_ _4\"></span>en  en  deels  als<span class=\"_ _4\"></span>  verkoopkosten,<span class=\"_ _4\"></span> aangezien ze<span class=\"_ _4\"></span> maandelijks<span class=\"_ _4\"></span> in rekening<span class=\"_ _4\"></span> worden gebrach<span class=\"_ _4\"></span>t. Voor 2023 betaalde Oxurion<span class=\"_ _4\"></span> 0,062 <span class=\"_ _2\"></span>miljoen euro aan distrib<span class=\"_ _4\"></span>utiekosten (2022: 0,0<span class=\"ls6\">67</span> miljoen euro) en 0,2<span class=\"ls6\">27</span> miljoen <span class=\"_ _9\"></span>eur<span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>aan <span class=\"_ _9\"></span>verkoopkos<span class=\"_ _4\"></span>ten <span class=\"_ _3\"></span>(2022: <span class=\"_ _3\"></span>0,2<span class=\"ls6\">04</span> <span class=\"_ _3\"></span>miljoen <span class=\"_ _9\"></span>euro), <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>ontving<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>ve<span class=\"_ _2\"></span>nnoo<span class=\"_ _4\"></span>tschap <span class=\"_ _3\"></span><span class=\"ls3\">0,</span>154 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en euro aan opbrengsten<span class=\"_ _4\"></span> voor het beperkte aantal ma<span class=\"_ _4\"></span>rkten die door Eumedica wo<span class=\"_ _4\"></span>rden bediend (2022<span class=\"ls46\">: <span class=\"_ _2\"></span></span>0,403 miljoen eu<span class=\"_ _4\"></span>ro). Op <span class=\"_ _4\"></span>12 maa<span class=\"_ _4\"></span>rt <span class=\"_ _4\"></span>2020 <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>Oxurion<span class=\"_ _4\"></span> een <span class=\"_ _5\"></span>exclusieve li<span class=\"_ _4\"></span>centie <span class=\"_ _4\"></span>aang<span class=\"_ _4\"></span>egaan m<span class=\"_ _4\"></span>et In<span class=\"_ _4\"></span>ceptua <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>comm<span class=\"_ _4\"></span>ercialisering <span class=\"_ _4\"></span>en marketing <span class=\"_ _5\"></span>van <span class=\"_ _4\"></span>JETREA\u00ae <span class=\"_ _5\"></span>buiten <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>VS <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>bepaalde <span class=\"_ _5\"></span>transferlanden. <span class=\"_ _5\"></span>Tot de<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>transf<span class=\"_ _4\"></span>erlanden <span class=\"_ _5\"></span>behoren <span class=\"_ _4\"></span>alle <span class=\"_ _5\"></span>landen van de Europes<span class=\"_ _4\"></span>e Unie, Noor<span class=\"_ _4\"></span>wegen, Liech<span class=\"_ _4\"></span>tenstein, Zwitserland<span class=\"_ _4\"></span>, het VK en Aus<span class=\"_ _4\"></span>trali\u00eb, en de <span class=\"_ _4\"></span>verkoop kan oo<span class=\"_ _4\"></span>k plaatsvinden <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>niet-goedgekeurde <span class=\"_ _b\"> </span>landen <span class=\"_ _b\"> </span>op <span class=\"_ _6\"> </span>basis <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>named<span class=\"_ _4\"></span> <span class=\"_ _6\"> </span>patien<span class=\"_ _4\"></span>ts, <span class=\"_ _6\"> </span>met <span class=\"_ _b\"> </span>inachtneming <span class=\"_ _b\"> </span>van <span class=\"_ _6\"> </span>de<span class=\"_ _4\"></span> toepasselijk<span class=\"_ _4\"></span>e <span class=\"_ _9\"></span>wetgeving. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>partijen <span class=\"_ _2\"></span>kwamen <span class=\"_ _9\"></span>verder <span class=\"_ _9\"></span>overeen <span class=\"_ _9\"></span>dat <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>handels<span class=\"_ _4\"></span>vergunningen <span class=\"_ _2\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>e VS <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>Canada <span class=\"_ _2\"></span>zou <span class=\"_ _2\"></span>intrekken <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>markttoela<span class=\"_ _4\"></span>ting <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>EMEA <span class=\"_ _2\"></span>zou <span class=\"_ _2\"></span>overdragen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>Inceptua. <span class=\"_ _2\"></span>De <span class=\"_ _9\"></span>licenti<span class=\"_ _4\"></span>e werd <span class=\"_ _3\"></span>van <span class=\"_ _3\"></span>kracht <span class=\"_ _3\"></span>op <span class=\"_ _3\"></span>15 <span class=\"_ _a\"></span>september <span class=\"_ _3\"></span>2020, <span class=\"_ _3\"></span>toen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>EMEA <span class=\"_ _3\"></span>markttoela<span class=\"_ _4\"></span>ting <span class=\"_ _3\"></span>werd <span class=\"_ _a\"></span>overgedrag<span class=\"_ _4\"></span>en. <span class=\"_ _3\"></span>Volgens <span class=\"_ _3\"></span>de voorwaarden van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overeenkomst koopt <span class=\"_ _2\"></span>Inceptua <span class=\"_ _2\"></span>JETREA\u00ae van <span class=\"_ _2\"></span>Oxuri<span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vorm <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>eindproduct<span class=\"_ _4\"></span> voor een <span class=\"_ _2\"></span>vast <span class=\"_ _2\"></span>bedrag <span class=\"_ _2\"></span>per flacon <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>betaalt de <span class=\"_ _2\"></span>Vennootschap Oxurion <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>marktcon<span class=\"_ _4\"></span>forme royalty <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>de verkoop op bas<span class=\"_ _4\"></span>is van driema<span class=\"_ _4\"></span>andelijkse royal<span class=\"_ _4\"></span>tyverslagen.<span class=\"_ _3b\"> </span>Als <span class=\"_ _9\"></span>gevolg <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span>zijn <span class=\"_ _9\"></span>overeen<span class=\"_ _4\"></span>komst <span class=\"_ _9\"></span>met <span class=\"_ _9\"></span>Inceptua <span class=\"_ _9\"></span>heeft <span class=\"_ _9\"></span>Oxurion <span class=\"_ _9\"></span>een <span class=\"_ _9\"></span>tripartite <span class=\"_ _9\"></span>overeenkoms<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>gesl<span class=\"_ _4\"></span>oten <span class=\"_ _9\"></span>met Eumedica <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>Incep<span class=\"_ _4\"></span>tua <span class=\"_ _4\"></span>op <span class=\"_ _5\"></span>grond <span class=\"_ _5\"></span>waarvan <span class=\"_ _5\"></span>Eumedica <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>epaalde <span class=\"_ _5\"></span>verpakkings-, <span class=\"_ _5\"></span>etiketterin<span class=\"_ _4\"></span>gs- <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>opslagdiensten rechtstre<span class=\"_ _4\"></span>eks <span class=\"_ _8\"> </span>aan <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _e\"> </span>levert <span class=\"_ _8\"> </span>en <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>eindproduct <span class=\"_ _e\"> </span>v<span class=\"_ _2\"></span>an <span class=\"_ _e\"> </span>Oxurion <span class=\"_ _8\"> </span>koopt <span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>verkoopt <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>Inceptua <span class=\"_ _e\"> </span>(de<span class=\"_ _4\"></span> \u201c<span class=\"ff5\">Tripartite<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>Overeenkomst<span class=\"ff4\">\u201d)<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Tripartite <span class=\"_ _2\"></span>Overe<span class=\"_ _4\"></span>enkomst vervangt de <span class=\"_ _2\"></span>Overeenkomst<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>2018. Eumedica </span></span>verleent <span class=\"_ _e\"> </span>namens <span class=\"_ _e\"> </span>Inceptua <span class=\"_ _e\"></span>ook <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _8\"> </span>diens<span class=\"_ _4\"></span>ten <span class=\"_ _e\"> </span>aan <span class=\"_ _8\"> </span>Oxurion,<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>waaronder<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>opsla<span class=\"_ _4\"></span>g, <span class=\"_ _8\"> </span>klantendi<span class=\"_ _4\"></span>ensten <span class=\"_ _e\"> </span>en levering, die<span class=\"_ _4\"></span> worden doorg<span class=\"_ _4\"></span>erekend aan<span class=\"_ _4\"></span> Inceptua. <span class=\"_ _4\"></span> Na een<span class=\"_ _4\"></span> overg<span class=\"_ _4\"></span>angsperiode <span class=\"_ _4\"></span>die <span class=\"_ _4\"></span>in dec<span class=\"_ _4\"></span>ember <span class=\"_ _4\"></span>2020 <span class=\"_ _4\"></span>is afg<span class=\"_ _4\"></span>erond, <span class=\"_ _4\"></span>zullen d<span class=\"_ _4\"></span>e ve<span class=\"_ _4\"></span>rplichtingen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>op g<span class=\"_ _4\"></span>rond<span class=\"_ _4\"></span> van de <span class=\"_ _5\"></span>tripartite <span class=\"_ _4\"></span>overeenko<span class=\"_ _4\"></span>mst bep<span class=\"_ _4\"></span>erkt <span class=\"_ _4\"></span>blijven <span class=\"_ _4\"></span>tot <span class=\"_ _4\"></span>leveri<span class=\"_ _4\"></span>ng van <span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>t JETRE<span class=\"_ _4\"></span>A\u00ae-product <span class=\"_ _4\"></span>aan <span class=\"_ _4\"></span>Inceptua <span class=\"_ _4\"></span>tot <span class=\"_ _5\"></span>2<span class=\"_ _2\"></span>023 of <span class=\"_ _7\"> </span>mogelijk <span class=\"_ _7\"> </span>langer <span class=\"_ _6\"> </span>als <span class=\"_ _7\"> </span>Inceptua <span class=\"_ _7\"> </span>een <span class=\"_ _7\"> </span>verlenging <span class=\"_ _6\"> </span>van <span class=\"_ _7\"> </span>de <span class=\"_ _f\"> </span>houdba<span class=\"_ _4\"></span>arheidsda<span class=\"_ _4\"></span>tum <span class=\"_ _6\"> </span>ve<span class=\"_ _2\"></span>rkrijg<span class=\"_ _4\"></span>t. <span class=\"_ _7\"> </span>Alle <span class=\"_ _7\"> </span>andere activiteiten<span class=\"_ _4\"></span> met betrek<span class=\"_ _4\"></span>king tot JETREA\u00ae <span class=\"_ _4\"></span>zullen word<span class=\"_ _4\"></span>en overgedrag<span class=\"_ _4\"></span>en aan Inc<span class=\"_ _4\"></span>eptua of worde<span class=\"_ _4\"></span>n stopgezet.<span class=\"_ _3b\"> </span>Volgens IFRS 15 is de enig<span class=\"_ _4\"></span>e prestati<span class=\"_ _4\"></span>everplichting<span class=\"_ _4\"></span> van Oxurion de lev<span class=\"_ _4\"></span>ering van eindpr<span class=\"_ _4\"></span>oducten aan Inceptua<span class=\"_ _4\"></span>. Aan <span class=\"_ _b\"> </span>deze <span class=\"_ _b\"> </span>verplichting <span class=\"_ _b\"> </span>is <span class=\"_ _b\"> </span>voldaan <span class=\"_ _b\"> </span>wanneer <span class=\"_ _b\"> </span>Eumedica <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>producten <span class=\"_ _b\"> </span>aan <span class=\"_ _b\"> </span>Inceptua <span class=\"_ _b\"> </span>verkoopt. <span class=\"_ _b\"> </span>Oxurion<span class=\"_ _4\"></span> verantwoord<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>daarom de <span class=\"_ _2\"></span>opbrengs<span class=\"_ _4\"></span>ten <span class=\"_ _2\"></span>uit de <span class=\"_ _2\"></span>verkoop van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>goederen wanneer de activa <span class=\"_ _2\"></span>door Eumedica aan <span class=\"_ _7\"> </span>Inceptua <span class=\"_ _7\"> </span>worden <span class=\"_ _7\"> </span>verkoch<span class=\"_ _4\"></span>t. <span class=\"_ _f\"> </span>Royalty\u2019s <span class=\"_ _6\"> </span>worden <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>kwartaal <span class=\"_ _7\"> </span>opgenomen <span class=\"_ _7\"> </span>na <span class=\"_ _7\"> </span>ontvangst <span class=\"_ _7\"> </span>van <span class=\"_ _f\"> </span>het<span class=\"_ _4\"></span> royaltyrappo<span class=\"_ _4\"></span>rt van Incep<span class=\"_ _4\"></span>tua. Oxurion <span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>tving <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _9\"></span><span class=\"ls3\">0,</span>1<span class=\"ls3\">06</span> <span class=\"_ _3\"></span><span class=\"ff4\">miljo<span class=\"_ _4\"></span>en <span class=\"_ _9\"></span>euro <span class=\"_ _3\"></span>royalty\u2019s<span class=\"ff2\"> <span class=\"_ _9\"></span>(2022: <span class=\"_ _3\"></span>0,<span class=\"ls3\">15<span class=\"_ _4\"></span><span class=\"ls1\">3 <span class=\"_ _3\"></span>miljo<span class=\"_ _4\"></span>en <span class=\"_ _3\"></span>euro<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>voor <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>select<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aantal<span class=\"_ _4\"></span> </span></span></span></span>markten dat doo<span class=\"_ _4\"></span>r Inceptua <span class=\"_ _4\"></span>wordt bedi<span class=\"_ _4\"></span>end. De Triparti<span class=\"_ _4\"></span>te Overeenko<span class=\"_ _4\"></span>mst en aanvull<span class=\"_ _4\"></span>ende overe<span class=\"_ _4\"></span>enkomsten zijn i<span class=\"_ _4\"></span>n de loop van <span class=\"_ _4\"></span>2023 be\u00ebindi<span class=\"_ _4\"></span>gd. Academische o<span class=\"_ _4\"></span>vereenkomst<span class=\"_ _4\"></span>en De <span class=\"_ _16\"> </span>venno<span class=\"_ _4\"></span>otschap <span class=\"_ _17\"> </span>heeft <span class=\"_ _17\"> </span>overeenkomsten <span class=\"_ _17\"> </span>gesloten <span class=\"_ _f\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>verschillende <span class=\"_ _17\"> </span>academis<span class=\"_ _4\"></span>che <span class=\"_ _16\"> </span>instelling<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>die ge\u00efnteresse<span class=\"_ _4\"></span>erd zijn in de s<span class=\"_ _4\"></span>tudie van d<span class=\"_ _4\"></span>e kandidaatg<span class=\"_ _4\"></span>eneesmiddel<span class=\"_ _4\"></span>en, met inbeg<span class=\"_ _4\"></span>rip van: Vlaams Insti<span class=\"_ _4\"></span>tuut voor Biot<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>ie (VIB) De <span class=\"_ _e\"> </span>Vennootschap <span class=\"_ _e\"></span>heeft<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>overeenkomsten <span class=\"_ _a\"></span>gesloten <span class=\"_ _e\"> </span>met <span class=\"_ _e\"> </span>het <span class=\"_ _e\"> </span>Vesalius <span class=\"_ _e\"> </span>Onderzoeksc<span class=\"_ _4\"></span>entrum <span class=\"_ _a\"></span>(het <span class=\"_ _e\"> </span>vroegere Centrum voor <span class=\"_ _2\"></span>Transgene Technologie en <span class=\"_ _9\"></span>Gentherapi<span class=\"_ _4\"></span>e), ee<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>afdeling van <span class=\"_ _2\"></span>VIB, <span class=\"_ _9\"></span>op basis <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>preklinische onderzoeksr<span class=\"_ _4\"></span>esultaten van <span class=\"_ _4\"></span>twee van de pro<span class=\"_ _4\"></span>gramma\u2019s di<span class=\"_ _4\"></span>e in li<span class=\"ff2\">centie zijn van di<span class=\"_ _4\"></span>t instituut, nam<span class=\"_ _4\"></span>elijk anti-PlGF<span class=\"_ _4\"></span> </span>en PlGF. Op <span class=\"_ _5\"></span>12 <span class=\"_ _4\"></span>december <span class=\"_ _5\"></span>2017 <span class=\"_ _5\"></span>sloten <span class=\"_ _5\"></span>Oncurious <span class=\"_ _5\"></span>en <span class=\"_ _4\"></span>VIB <span class=\"_ _5\"></span>een <span class=\"_ _4\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _4\"></span>en <span class=\"_ _5\"></span>licentieovere<span class=\"_ _4\"></span>enkomst <span class=\"_ _5\"></span>op <span class=\"_ _4\"></span>grond <span class=\"_ _5\"></span>waarvan<span class=\"_ _4\"></span> Oncurious exc<span class=\"_ _4\"></span>lusieve licenti<span class=\"_ _4\"></span>es verwierf op een por<span class=\"_ _4\"></span>tefeuille van vijf unie<span class=\"_ _4\"></span>ke immuno-oncolo<span class=\"_ _4\"></span>gische middelen<span class=\"_ _4\"></span> van de nieuwe generatie, die het resultaa<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>zijn van de <span class=\"_ _2\"></span>baanbrekende we<span class=\"_ _4\"></span>rkzaamhed<span class=\"_ _4\"></span>en die <span class=\"_ _2\"></span>werden verric<span class=\"_ _4\"></span>ht in <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>labo <span class=\"_ _5\"></span>van Ma<span class=\"_ _4\"></span>ssimilano <span class=\"_ _5\"></span>Mazzone <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>Gabriele <span class=\"_ _5\"></span>Bergers <span class=\"_ _5\"></span>(<span class=\"_ _2\"></span>VIB-KULeuven<span class=\"_ _4\"></span>) <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Jo <span class=\"_ _4\"></span>Van<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ginderach<span class=\"_ _4\"></span>ter <span class=\"_ _4\"></span>(VIB-<span class=\"_ _3b\"> </span>VUB). In <span class=\"_ _8\"> </span>het <span class=\"_ _8\"> </span>kader<span class=\"_ _4\"></span> <span class=\"_ _8\"> </span>van <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>boven<span class=\"_ _4\"></span>vermelde <span class=\"_ _e\"> </span>onderzoekssam<span class=\"_ _4\"></span>enwerking <span class=\"_ _e\"> </span>en <span class=\"_ _8\"> </span>licentieove<span class=\"_ _4\"></span>reenkomst <span class=\"_ _e\"> </span>heeft <span class=\"_ _8\"> </span>VIB <span class=\"_ _8\"> </span>van<span class=\"_ _4\"></span> Oxurion <span class=\"_ _4\"></span>NV <span class=\"_ _5\"></span>2 callo<span class=\"_ _4\"></span>pties <span class=\"_ _4\"></span>gekregen <span class=\"_ _5\"></span>voor in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>totaal <span class=\"_ _4\"></span>een <span class=\"_ _5\"></span>maximum <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>1.23<span class=\"_ _4\"></span>0 <span class=\"_ _4\"></span>aandelen <span class=\"_ _4\"></span>in <span class=\"_ _5\"></span>Oncurious, <span class=\"_ _4\"></span>afhankelijk<span class=\"_ _4\"></span> van <span class=\"_ _e\"> </span>het <span class=\"_ _a\"></span>behalen <span class=\"_ _a\"></span>van <span class=\"_ _e\"></span>bepaa<span class=\"_ _4\"></span>lde <span class=\"_ _e\"> </span>mijlpalen <span class=\"_ _a\"></span>gekoppeld<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>aan <span class=\"_ _a\"></span>het <span class=\"_ _e\"> </span>behalen <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>(1) <span class=\"_ _a\"></span>\u00e9\u00e9n, <span class=\"_ _e\"></span>of <span class=\"_ _a\"></span>(2) <span class=\"_ _e\"> </span>meer <span class=\"_ _a\"></span>Proof <span class=\"_ _a\"></span>of Concepts (call<span class=\"_ _4\"></span>optieovereenk<span class=\"_ _4\"></span>omst van 1<span class=\"_ _4\"></span>2 december <span class=\"_ _4\"></span>2017).  Op <span class=\"_ _2\"></span>22 <span class=\"_ _9\"></span>oktober 2021 <span class=\"_ _2\"></span>kondigde <span class=\"_ _2\"></span>Oncurious <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>voltooiing <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>van <span class=\"_ _9\"></span>een t<span class=\"_ _2\"></span>weede <span class=\"_ _2\"></span>preklini<span class=\"_ _4\"></span>sche <span class=\"_ _2\"></span>proof <span class=\"_ _2\"></span>of <span class=\"_ _9\"></span>concept<span class=\"_ _4\"></span> voor <span class=\"_ _2\"></span>haar <span class=\"_ _2\"></span>immuno-onco<span class=\"_ _4\"></span>logie-program<span class=\"_ _4\"></span>ma <span class=\"_ _2\"></span>dat <span class=\"_ _2\"></span>zich <span class=\"_ _2\"></span>richt op <span class=\"_ _9\"></span>het <span class=\"_ _2\"></span>depleteren van <span class=\"_ _2\"></span>regulatoire T<span class=\"_ _2\"></span>-cellen <span class=\"_ _2\"></span>(Tregs) door <span class=\"_ _3\"></span>zich <span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>ichten <span class=\"_ _3\"></span>op <span class=\"_ _a\"></span>C-C <span class=\"_ _a\"></span>motief <span class=\"_ _a\"></span>chemokine <span class=\"_ _3\"></span>receptor <span class=\"_ _a\"></span>8 <span class=\"_ _3\"></span>(<span class=\"_ _2\"></span>CCR8). <span class=\"_ _3\"></span>Bijgevolg <span class=\"_ _3\"></span>heeft <span class=\"_ _3\"></span>VIB <span class=\"_ _e\"></span>het <span class=\"_ _3\"></span>recht <span class=\"_ _a\"></span>om <span class=\"_ _a\"></span>zijn resterende <span class=\"_ _8\"> </span>call-optie <span class=\"_ _e\"> </span>van  550 <span class=\"_ _8\"> </span>aandelen <span class=\"_ _8\"> </span>uit <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>oefenen <span class=\"_ _8\"> </span>op <span class=\"_ _8\"> </span>jaareinde <span class=\"_ _8\"> </span>2021. <span class=\"_ _8\"> </span>Na  d<span class=\"_ _4\"></span>e <span class=\"_ _8\"> </span>afsluiting <span class=\"_ _8\"> </span>heeft <span class=\"_ _8\"> </span>VIB aangegeven da<span class=\"_ _4\"></span>t het de rest<span class=\"_ _4\"></span>erende opti<span class=\"_ _4\"></span>e volledig ui<span class=\"_ _4\"></span>tvoert.  Per 30 juni 2021 is de IP-lice<span class=\"_ _4\"></span>ntie van VIB afgewaarde<span class=\"_ _4\"></span>erd, vergel<span class=\"_ _4\"></span>eken met een ne<span class=\"_ _4\"></span>tto boekwaarde<span class=\"_ _4\"></span> van 1,127 miljoen eu<span class=\"_ _4\"></span>ro in 2020.<span class=\"_ _3b\"> </span>Gedurende <span class=\"_ _5\"></span>2021 en <span class=\"_ _5\"></span>2020 he<span class=\"_ _4\"></span>eft Oxurio<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>respectiev<span class=\"_ _4\"></span>elijk <span class=\"_ _4\"></span>0,211 <span class=\"_ _4\"></span>miljo<span class=\"_ _4\"></span>en eu<span class=\"_ _4\"></span>ro <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>0,343 <span class=\"_ _4\"></span>miljoen <span class=\"_ _4\"></span>euro<span class=\"_ _4\"></span> aan <span class=\"_ _4\"></span>O&amp;O-<span class=\"_ _3b\"> </span>kosten beta<span class=\"_ _4\"></span>ald aan VIB in <span class=\"_ _4\"></span>verband met di<span class=\"_ _4\"></span>t onderzoekspr<span class=\"_ _4\"></span>ogramma. Op  28 <span class=\"_ _b\"> </span>september  2022  sloot  Oncurious  een <span class=\"_ _b\"> </span>overee<span class=\"_ _4\"></span>nkomst  met <span class=\"_ _31\"> </span>VIB <span class=\"_ _b\"> </span>betreffende  de <span class=\"_ _b\"> </span>ove<span class=\"_ _4\"></span>rdracht  van intellectu<span class=\"_ _4\"></span>ele <span class=\"_ _e\"></span>eigendomsr<span class=\"_ _4\"></span>echten <span class=\"_ _a\"></span>en <span class=\"_ _e\"> </span>knowhow, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>be\u00ebindiging <span class=\"_ _a\"></span>van <span class=\"_ _e\"> </span>bepaalde <span class=\"_ _a\"></span>licenties. <span class=\"_ _a\"></span>De <span class=\"_ _8\"> </span>overd<span class=\"_ _4\"></span>racht betreft <span class=\"_ _8\"> </span>het  C-C  mo<span class=\"_ _4\"></span>tif  che<span class=\"_ _4\"></span>mokine  r<span class=\"_ _4\"></span>eceptor  8<span class=\"_ _4\"></span>  (CCR8<span class=\"_ _4\"></span>)  prog<span class=\"_ _4\"></span>ramma  van <span class=\"_ _8\"> </span>Oncurious,<span class=\"_ _4\"></span>  evenals<span class=\"_ _4\"></span>  andere<span class=\"_ _4\"></span>  niet-<span class=\"_ _3b\"> </span>openbaar <span class=\"_ _e\"> </span>gemaakte <span class=\"_ _a\"></span>activa. <span class=\"_ _e\"> </span>De <span class=\"_ _e\"> </span>t<span class=\"_ _2\"></span>oewijzing <span class=\"_ _a\"></span>omvat <span class=\"_ _e\"> </span>niet <span class=\"_ _e\"> </span>oncurious' <span class=\"_ _e\"> </span>TB-<span class=\"_ _2\"></span>403 <span class=\"_ _e\"> </span>asset. <span class=\"_ _e\"> </span>De <span class=\"_ _e\"> </span>overeenkomst <span class=\"_ _a\"></span>werd gesloten <span class=\"_ _8\"> </span>na  he<span class=\"_ _4\"></span>t  b<span class=\"_ _4\"></span>esluit <span class=\"_ _8\"> </span>van  On<span class=\"_ _4\"></span>curious <span class=\"_ _8\"> </span>om  ni<span class=\"_ _4\"></span>et  ve<span class=\"_ _4\"></span>rder <span class=\"_ _8\"> </span>te  investeren <span class=\"_ _8\"> </span>in  de <span class=\"_ _8\"> </span>voorg<span class=\"_ _4\"></span>rondtechnologie<span class=\"_ _4\"></span>  va<span class=\"_ _4\"></span>n verschillend<span class=\"_ _4\"></span>e ontd<span class=\"_ _4\"></span>ekkingsfas<span class=\"_ _4\"></span>e- en <span class=\"_ _4\"></span>preklinisch<span class=\"_ _4\"></span>e p<span class=\"_ _4\"></span>rogramma'<span class=\"_ _4\"></span>s. Met <span class=\"_ _4\"></span>het <span class=\"_ _4\"></span>oog <span class=\"_ _4\"></span>op <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>bijdragen <span class=\"_ _4\"></span>van <span class=\"_ _4\"></span>Oxurion <span class=\"_ _4\"></span>aan de <span class=\"_ _3\"></span>ontwi<span class=\"_ _4\"></span>kkeling <span class=\"_ _9\"></span>van <span class=\"_ _3\"></span><span class=\"ff4\">bepaal<span class=\"_ _4\"></span>de <span class=\"_ _3\"></span>program<span class=\"_ _4\"></span>ma\u2019s<span class=\"ff2\"> <span class=\"_ _9\"></span>door <span class=\"_ _3\"></span>Oncu<span class=\"_ _4\"></span>rious, <span class=\"_ _9\"></span>voorafgaand <span class=\"_ _9\"></span>aan <span class=\"_ _3\"></span>het <span class=\"_ _9\"></span>verlaten <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>t<span class=\"_ _2\"></span>oewijzen<span class=\"_ _3b\"> </span></span></span>van Oncu<span class=\"_ _4\"></span>rious aa<span class=\"_ _4\"></span>n VI<span class=\"_ _4\"></span>B daarv<span class=\"_ _4\"></span>an, zijn<span class=\"_ _4\"></span> partij<span class=\"_ _4\"></span>en een<span class=\"_ _4\"></span> over<span class=\"_ _4\"></span>eenkomst <span class=\"_ _4\"></span>voor <span class=\"_ _4\"></span>het d<span class=\"_ _4\"></span>elen van<span class=\"_ _4\"></span> inko<span class=\"_ _4\"></span>msten m<span class=\"_ _4\"></span>et Oxurio<span class=\"_ _4\"></span>n overeengeko<span class=\"_ _4\"></span>men in het ge<span class=\"_ _4\"></span>val dat VIB <span class=\"_ _4\"></span>valorisatie d<span class=\"_ _4\"></span>ergelijke overged<span class=\"_ _4\"></span>ragen techno<span class=\"_ _4\"></span>logie zou valo<span class=\"_ _4\"></span>rizeren. Vervolgens v<span class=\"_ _4\"></span>erkocht VIB op <span class=\"_ _4\"></span>14 decembe<span class=\"_ _4\"></span>r 2022 haar <span class=\"_ _4\"></span>resterende b<span class=\"_ _4\"></span>elang in Oncurious <span class=\"_ _4\"></span>voor 1 euro. Overige ver<span class=\"_ _4\"></span>bintenissen Onderzoeks- <span class=\"_ _4\"></span>en ontwikkeli<span class=\"_ _4\"></span>ngsverbin<span class=\"_ _4\"></span>tenissen Op <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>december <span class=\"_ _f\"> </span>2<span class=\"_ _2\"></span>023 <span class=\"_ _17\"> </span>had <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>Groep <span class=\"_ _17\"> </span>verbinteniss<span class=\"_ _4\"></span>en <span class=\"_ _17\"> </span>uitstaan <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>het <span class=\"_ _17\"> </span>kader <span class=\"_ _17\"> </span>van <span class=\"_ _17\"> </span>onderzoeks- <span class=\"_ _16\"> </span>en ontwikkeling<span class=\"_ _4\"></span>sovereenkom<span class=\"_ _4\"></span>sten <span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>belope <span class=\"_ _e\"> </span>van <span class=\"_ _a\"></span>0<span class=\"_ _2\"></span>,6 <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>(tegenover <span class=\"_ _a\"></span>11<span class=\"lse\">,0<span class=\"_ _2\"></span></span> <span class=\"_ _a\"></span>miljoen <span class=\"_ _a\"></span>euro <span class=\"_ _e\"> </span>in <span class=\"_ _a\"></span>2022), betaalbaar in d<span class=\"_ _4\"></span>e loop van de<span class=\"_ _4\"></span> volgende twaal<span class=\"_ _4\"></span>f maanden a<span class=\"_ _4\"></span>an verschillende ond<span class=\"_ _4\"></span>erzoeks<span class=\"_ _4\"></span>partners. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Voorwaardelijk<span class=\"_ _4\"></span>e verplich<span class=\"_ _4\"></span>ting De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _9\"></span>kader van <span class=\"_ _9\"></span>verschillen<span class=\"_ _4\"></span>de <span class=\"_ _9\"></span>onder<span class=\"_ _4\"></span>zoeks- <span class=\"_ _9\"></span><span class=\"ff4\">en <span class=\"_ _2\"></span>ontwikkeling<span class=\"_ _4\"></span>sprogramma<span class=\"_ _4\"></span>\u2019s </span>van <span class=\"_ _9\"></span>de <span class=\"_ _3\"></span>Groep <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>erden <span class=\"_ _9\"></span>gedeeltelijk <span class=\"_ _9\"></span>terugbetaald <span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>h<span class=\"_ _4\"></span>et <span class=\"_ _3\"></span>VLAIO <span class=\"_ _9\"></span>(voorheen <span class=\"_ _9\"></span>het <span class=\"_ _3\"></span>IWT) <span class=\"_ _9\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _9\"></span>vorm <span class=\"_ _3\"></span>van <span class=\"_ _9\"></span>een overheidss<span class=\"_ _4\"></span>ubsidie. In contra<span class=\"_ _4\"></span>cten met het VLAIO zi<span class=\"_ _4\"></span>t over het algemeen een cla<span class=\"_ _4\"></span>usule vervat die d<span class=\"_ _4\"></span>e behoefte<span class=\"_ _4\"></span> bepaalt <span class=\"_ _3\"></span>om <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>project<span class=\"_ _4\"></span>resultaten <span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>valideren, <span class=\"_ _3\"></span>alvorens<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>subsidie<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>effectief <span class=\"_ _3\"></span>wordt <span class=\"_ _3\"></span>toegekend. <span class=\"_ _3\"></span>Als <span class=\"_ _a\"></span>deze validatie <span class=\"_ _5\"></span>niet <span class=\"_ _5\"></span>plaatsvind<span class=\"_ _4\"></span>t, <span class=\"_ _5\"></span>heeft <span class=\"_ _5\"></span>het <span class=\"_ _4\"></span>VLAIO <span class=\"_ _5\"></span>het <span class=\"_ _5\"></span>recht <span class=\"_ _5\"></span>om <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>voorheen <span class=\"_ _5\"></span>toegekend<span class=\"_ _4\"></span>e <span class=\"_ _5\"></span>fondsen <span class=\"_ _5\"></span>terug <span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>vorderen<span class=\"_ _2\"></span><span class=\"ls53\">. </span>Oxurion is<span class=\"_ _4\"></span> van meni<span class=\"_ _4\"></span>ng dat d<span class=\"_ _4\"></span>e kans <span class=\"_ _4\"></span>dat dit <span class=\"_ _4\"></span>gebeurt ge<span class=\"_ _4\"></span>ring <span class=\"_ _4\"></span>is. Zie <span class=\"_ _4\"></span>de gehanteerd<span class=\"_ _4\"></span>e gron<span class=\"_ _4\"></span>dslagen besch<span class=\"_ _4\"></span>reven in<span class=\"_ _4\"></span> punt 5.5.3.G en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>logica die <span class=\"_ _2\"></span>wordt toegepast bij <span class=\"_ _2\"></span>de boeking van <span class=\"_ _2\"></span>opbrengsten uit subsidies in de <span class=\"_ _2\"></span>loop <span class=\"_ _2\"></span>van het project. In <span class=\"_ _4\"></span>2023 en in <span class=\"_ _4\"></span>2022 werden e<span class=\"_ _4\"></span>r geen bedrage<span class=\"_ _4\"></span>n ontvangen.<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300VWY8KVDFKLDM59",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}